CGAMLecture重点分析.pptVIP

What is MA? MA is about how financial and non-financial inf can be and should be used by management to carry out its mandate on a more efficient and effective basis. MA should provide Information for Planning and controlling the activities of an organization measuring product and service costs appropriately and accurately Measuring and evaluating performance Creating value through effective resource use Improving the decision making process Facilitating and improving communication 《财政部关于全面推进管理会计体系建设的指导意见》——财政部办公厅2014年1月26日 紧紧抓住管理会计人才匮乏这一关键问题，通过改进和加强会计人才培养，造就一批适应需要的管理会计人才，带动管理会计发展 “推动改革会计