摘要
如果说主体假设、目标设定和职能定位三者的统一是管理会计的逻辑起点，那么为了实现目标、履行职能而应用的一系列方法就是管理会计的逻辑展开。本文从“比”字入手，分析管理会计属于“比较”范畴的方法逻辑。
If the unification of accounting entity, target setting and function orientation is the logical starting point of management accounting, then the series of methods applied to achieve the goal and to performance the function are the logical developments of management accounting. This paper starts with the word ＂than＂ ,and then analyzes the method logic belongs to the category of ＂comparison＂.
出处
《财会通讯（上）》
北大核心
2015年第9期5-6,共2页
Communication of Finance and Accounting
关键词
管理会计
方法逻辑
可比性分析
Management Accounting Method Logic Comparability Analysis
