摘要
本文基于管理会计应用缺乏广泛性及效果不理想的原因进行调查分析,认为迫切需要解决的是降低管理会计技术操作难度,实现管理会计规范化和ERP与管理会计系统的融合的两个突破。
Based on the phenomenon that the application of management accounting is short of universality and is imperfect in effect, we had investigated and analyzed its causations. The problems to resolve necessarily are playing down the operation difficulty of management accounting ulteriorly in order to realize standardization of management accounting and combining ERP with management accounting system effectively.
出处
《华东经济管理》
2003年第3期129-131,51,共4页
East China Economic Management
