摘要
随着社会生产力的进步 ,管理水平的提高 ,管理会计技术方法也在不断发展和完善 ,战略管理会计是管理会计发展的新趋势 。
With the advance of the social productivity and promotion of the managerial skills, the techniques of accounting for management are instantauously to develop and perfect.The strategical accounting for management is a new trend for the development of the accounting for management and is also a creatively significent new pattern of accounting for management.
出处
《洛阳大学学报》
2001年第4期55-56,63,共3页
Journal of Luoyang University
关键词
管理会计技术方法
发展
创新
战备管理会计
techniqual measures of accounting for management
develop
recreate
strategical accounting for management