信息系统跟成本控制[文献翻译].docVIP

原文： Information systems and cost control The purpose of this paper is to consider how the key concepts of management information systems might be integrated with accounting concepts relating to the managerial process of cost control to form a coherent module for a business school curriculum. Perhaps the best place to start is with some definitions. Cost control, as seen by the writers of cost accounting texts, is the set of processes by which management secures and monitors adherence to cost standards. It is thus narrower than cost management, which encompasses both cost adherence and cost red