大学毕业论文之大学期末考试-管理会计学课程体系构建问题的探讨(The final examination of university graduation thesis -- Discussion on the construction of management accounting curriculum system).docVIP
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大学毕业论文之大学期末考试-管理会计学课程体系构建问题的探讨(The final examination of university graduation thesis -- Discussion on the construction of management accounting curriculum system)
大学毕业论文之大学期末考试-管理会计学课程体系构建问题的探讨(The final examination of university graduation thesis -- Discussion on the construction of management accounting curriculum system)
This paper consists of 0895 white feather contribution
[Abstract] management accounting plays an important role in enterprise management, and has been enriched and perfected with the theoretical research and practice of the theoretical workers. However, management accounting has been without many major problems, especially the content system and the curriculum system, the theory of management accounting system, how to structure has been hampered further research on management accounting. This paper analyzes and evaluates three typical management accounting textbooks, and expounds his own understanding.
Management accounting, enterprise core competence, operation chain, value chain
Management accounting plays an important role in enterprise management from the day of its birth, and has been enriched and perfected with the theoretical research and practice of the theoretical workers. But the development of management accounting and management based on the practice of there have been many important and unsolved problems, especially the content system and the curriculum system, the theory of management accounting system, how to structure has been hampered further research on management accounting. The reason why management accounting arouses peoples dispute lies mainly in the unclear management object and target. Different scholars have made their own judgments on this issue, thus forming a different content system.
A comparison of influence in theory at present there are three viewpoints: the teaching curriculum system with students as the center; to cultivate the core competence of enterprises as the basic framework of the main structure of management accounting in twenty-first Century; analysis of design activity chain and value chain as the main line, in order to obtain the competitive advantage as the cor
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