【正文】 tions in green = Live content Indications in white = Edit in master Indications in blue = Locked elements Indications in black = Optional elements ? 管理會(huì)計(jì)的假設(shè) 會(huì)計(jì)實(shí)體、持續(xù)經(jīng)營(yíng)、會(huì)計(jì)分期 貨幣時(shí)間價(jià)值、利潤(rùn)最大化 風(fēng)險(xiǎn)價(jià)值計(jì)量 成本性態(tài)可分（特有） 成本性態(tài)可分 固定成本、變動(dòng)成本、混合成本 ? 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 ? 管理會(huì)計(jì)的對(duì)象 現(xiàn)金流動(dòng) 資金總運(yùn)動(dòng) 價(jià)值差量：管理會(huì)計(jì)以價(jià)值差量為主要表現(xiàn)形式 ? 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 管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì) 管理會(huì)計(jì)與成本會(huì)計(jì) 管理會(huì)計(jì)與財(cái)務(wù)管理 ? 管理會(huì)計(jì)與其他學(xué)科的關(guān)系 ? 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）職能不同 （ 2）服務(wù)對(duì)象（使用者）作用、目的不同 （ 3）約束條件不同 （ 4）信息精確程度不同 （ 5）報(bào)告期間與詳略程度不同 （ 6）計(jì)算方法不同 （ 7） 會(huì)計(jì)主體或報(bào)告范圍不同 （ 8） 報(bào)告的種類不同 （ 9） 行為影響不同 財(cái)會(huì)信息是管會(huì)的基礎(chǔ)，管會(huì)利用財(cái)會(huì)資料對(duì)經(jīng)濟(jì)效益進(jìn)行預(yù)測(cè)、決策，而預(yù)測(cè)、決策正確與否由財(cái)會(huì)來進(jìn)行檢驗(yàn)。 （ 1）起源相同 （ 2）目標(biāo)相同 （ 3）基本信息同源 （ 4）服務(wù)對(duì)象交叉 （ 5）某些概念相同 管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì) ? 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） 功能不同：成本會(huì)計(jì)為會(huì)計(jì) 控制 功能提供信息 ， 而管理會(huì)計(jì)為會(huì)計(jì)的 決策 功能提供信息 。 （ 2） 直接目標(biāo)不同：成本會(huì)計(jì)目標(biāo)是成本最小化 ， 管理會(huì)計(jì)的目標(biāo)是利潤(rùn)最大化 。 （ 1）成本會(huì)計(jì)提供的信息資料為管理會(huì)計(jì)所應(yīng)用。 （ 2）管理會(huì)計(jì)決策及業(yè)績(jī)?cè)u(píng)價(jià)等職能，需要成本資料。 （ 3） 管理會(huì)計(jì)與成本會(huì)計(jì)共同組成成本管理會(huì)計(jì)系統(tǒng) ， 廣義的管理會(huì)計(jì)包括成本會(huì)計(jì) 。 管理會(huì)計(jì)與成本會(huì)計(jì) ? 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 I