【文章內容簡介】 0pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 為了適應該階段社會經濟的發(fā)展，產生了 泰羅的科學管理理論 。該理論強調通過標準化提高生產效率。 （二）經濟理論的發(fā)展 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 主要特征：成本控制 ， 實現 成本的最小化 ， 以便提高經濟效率 。 此時 ， 管理會計主要體現為 控制的職能 ， 是執(zhí)行性的管理會計 。 主要內容： 1）標準成本系統(tǒng) 2） 預算會計 3） 差異分析 （三）初期管理會計特征及主要內容 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements （一）社會經濟發(fā)展的基本特征 主要特征是： 1）推行職能管理 2）多品種、小批量生產 3）重視市場，加強預測、決策，強化控制與考評 4）計算機技術發(fā)展 ? 主流管理會計的形成與發(fā)展 :預測決策 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 1） 20世紀 40年代， 行為科學管理理論 2） 50年代 ， 數量管理理論 3） 60年代 ， 系統(tǒng)管理理論 4） 70年代 ， 權變／靈活管理理論 5） 80年代 ， 出現信息經濟學 、 代理理論以及預測學 6） 決策理論 7） 管理科學理論 （二）經濟理論的發(fā)展 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xiumei Optional slide number: 10pt Arial Bold, white Indications in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements 其他學科的技術與方法 在這一階段，由于系統(tǒng)論、信息論以及控制論的產生使管理會計深入到技術經濟領域。 1） 電子計算機 2） 概率論 3） 數理統(tǒng)計 4） 運籌學與會計學的結合 —— 形成決策會計的基礎 5） 系統(tǒng)工程 6） 金融學 ? IBM logo must not be moved, added to, or altered in any way. ? Background should not be modified, except for quotes, which use gray background. ? Title/subtitle/confidentiality line: 10pt Arial Regular, white Maximum length: 1 line Information separated by vertical strokes, with two spaces on either side ? Slide heading: 28pt Arial Regular, light blue R204 | G204 | B255 Maximum length: 2 lines ? Slide body: 18pt Arial Regular, white Square bullet color: green R223 | G255 | B102 Remended maximum text length: 5 principal points ? Group name: 14pt Arial Regular, white Maximum length: 1 line ? Copyright: 10pt Arial Regular, white Template release: Oct 02 For the latest, go to COLLEGE OF ACCOUNTING Cui Xi