【正文】 y: 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）報告期間與詳略程度不同 （ 6）計算方法不同 （ 7） 會計主體或報告范圍不同 （ 8） 報告的種類不同 （ 9） 行為影響不同 財會信息是管會的基礎(chǔ)，管會利用財會資料對經(jīng)濟(jì)效益進(jìn)行預(yù)測、決策，而預(yù)測、決策正確與否由財會來進(jìn)行檢驗(yàn)。產(chǎn)品營銷擴(kuò)大到全球性的戰(zhàn)略競爭。 ? 現(xiàn)代管理會計 —— 管理會計新發(fā)展：環(huán)境適應(yīng)性 ? 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 強(qiáng)調(diào)企業(yè)整體 資源的最優(yōu)利用 ；重視企業(yè)的長遠(yuǎn)目標(biāo) ，強(qiáng)調(diào)企業(yè) 價值的最大化 ， 特別是股東價值的最大化 。 2） 狹義的管理會計內(nèi)容體系 。 管理會計主要體現(xiàn)為規(guī)劃與決策的職能 ， 是預(yù)測性 、 決策性的管理會計 。 1） 電子計算機(jī) 2） 概率論 3） 數(shù)理統(tǒng)計 4） 運(yùn)籌學(xué)與會計學(xué)的結(jié)合 —— 形成決策會計的基礎(chǔ) 5） 系統(tǒng)工程 6） 金融學(xué) ? 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：強(qiáng)調(diào)全局性 、 決策性與預(yù)測 。 此時 ， 管理會計主要體現(xiàn)為 控制的職能 ， 是執(zhí)行性的管理會計 。該理論強(qiáng)調(diào)通過標(biāo)準(zhǔn)化提高生產(chǎn)效率。 到 19世紀(jì)末 20世紀(jì)初 ， 產(chǎn)業(yè)革命和技術(shù)進(jìn)步要求企業(yè)管理者不斷 加強(qiáng)內(nèi)部管理 ， 降低成本 ， 提高生產(chǎn)效率 ，以便增加利潤 。 ? 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(jīng)濟(jì)發(fā)展的基本特征 （ 二 ） 經(jīng)濟(jì)理論的發(fā)展 （ 三 ） 管理會計的特征及主要內(nèi)容 ? 管理會計的形成 —— 成本控制 ? 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 首先 ， 在資本主義發(fā)展初期 ， 管理者通常采用 經(jīng)驗(yàn)管理 。 管理會計的產(chǎn)生和發(fā)展受到 社會經(jīng)濟(jì)發(fā)展 和 經(jīng)濟(jì)理論 的雙重影響 。 理解管理會計 ：屬性、范圍、內(nèi)容、目的 ? 管理會計的含義 ? 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 | B25