applicationsofcontemporarymanagementaccountingtechniquesinindianindustryanempiricalstudy（現(xiàn)代管理會(huì)計(jì)技術(shù)應(yīng)用的一個(gè)實(shí)證研究：印度）-外文翻譯-文庫(kù)吧
2025-08-02 11:46 本頁(yè)面
【正文】 經(jīng)成熟，所以它已從主要是制造業(yè)經(jīng)濟(jì)轉(zhuǎn)變?yōu)榉?wù)業(yè)經(jīng)濟(jì)，這意味著提供服務(wù)的公司比提供貨物的公司更多。這一轉(zhuǎn)變對(duì)管理會(huì)計(jì)的應(yīng)用有著深刻影響。有形產(chǎn)品的生產(chǎn)使得制造業(yè)公司和服務(wù)業(yè)公司內(nèi)產(chǎn)品的成本追溯過(guò)程有所不同。例如，制造業(yè)公司有原材料和產(chǎn)成品存貨，而服務(wù)業(yè)公司沒(méi)有。 正如 制造業(yè)公司一樣，服務(wù)業(yè)公司為了做出明智決策同樣需要相關(guān)、及時(shí)和精確的會(huì)計(jì)信息。但是，服務(wù)業(yè)公司的管理會(huì)計(jì)應(yīng)用往往落后于制造業(yè)公司，也許在一定程度上是因?yàn)楹芏喾?wù)業(yè)公司（如航空、鐵路和銀行）一直受到管制。管制可能使得服務(wù)業(yè)公司不如制造業(yè)公司那樣在乎成本，因?yàn)楣苤仆拗屏斯舅軌蛱峁┑姆?wù)并決定了它所能收取的價(jià)格。近年來(lái)，許多服務(wù)行業(yè)已經(jīng)解除了管制，如航空與銀行業(yè)。解除管制意味著這些公司將在一個(gè)更具競(jìng)爭(zhēng)性的環(huán)境里經(jīng)營(yíng)。隨著競(jìng)爭(zhēng)加劇，對(duì)更好會(huì)計(jì)信息的需求也在增加。公司要求更加精確地了解其服務(wù)的成本，要求能夠更 好地預(yù)測(cè)營(yíng)銷(xiāo)與運(yùn)營(yíng)變動(dòng)的財(cái)務(wù)結(jié)果。沒(méi)有相關(guān)、及時(shí)和精確的會(huì)計(jì)信息，服務(wù)業(yè)公司不大可能興旺發(fā)達(dá)。 Applications of contemporary management accounting techniques in Indian industry: An empirical study International Journal of Business and Management October, 2020 Abstract In this paper, the role of management accounting paper introduces the development of management accounting, outlining the allocation of indirect costs of management accounting techniques, and studied the application of technology in the Indian industry. At present, the world economy from the manufacturing industry began to shift towards services, which for management accounting is a new attempt, as petition intensify, the demand for better accounting information is also increasing. More detailed management accounting information must be provided to enable enterprises to survive and develop. Keywords:management accounting。technology。cost 1. Management accounting identifies, collects, measures, and reports information that is useful to managers in planning, controlling and decisionmaking. Management accounting is concerned with the provision of information to those responsible for managing businesses and other economic anisations to help them in making better decisions about the future of anisation and in controlling the implementation of decisions they make. Management accounting has a variety of techniques and tools, including traditional volumebased costing system, budgeting, variance analysis and responsibility accounting, to meet the needs of managers in traditional manufacturing environments. The management accounting systems have played a vital role in the affairs of large corporations such as Du Pont and General Motors in the early part of twentieth century. However, the effectiveness of these tools in more contemporary settings has been questioned. In a series of articles, Cooper and Kaplan have also drawn attention to the limitations of traditional product cost systems. One of the main criticisms of management accounting during 1980s was the techniques used to allocate overheads to products/services. Conventional product costing systems use volume based measures such as labour hours or labour dollar to allocate indirect costs. The direct labourbased measures that were suitable to the allocation of overheads in the 1920s were not found suitable to the advanced manufacturing environment of 1980s. Advanced manufacturing techniques dramatically changed the manufacturing processes in many anizations. The panies produce a wide range of products, direct labour cost represent only a small portion of total manufacturing cost in such anisations, and overheads are of considerable importance. Further intense global petition of the 1980s created a need by managers for more accurate information on how product mix, introduction and abandonment decisions affect their anisa
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