首页 > ACCA > 复习指导

Current development

普通 来源:正保会计网校 2014-07-24

Role of the management accountant

Previously, management accountants were separated from the operations of any business. Their role was to produce and report accounting information in an independent and objective manner.

Nowadays, they provide forward looking and external information, which can be assisted to meet the objectives; they link the information to strategic core (planning and control); these can be contributed by the changes in technology, business structure and competition.

Environmental management accounting

Traditional management accountants believe that environmental management involves huge costs, and try their best to reduce the costs. However, from long-term perspective, it is wrong. Environmental management should be focused by companies, since each company want to be a good citizen in society.

Conventional systems cannot apportion environmental costs to products or processes and cannot manage them. Nowadays, environmental management is a key component of total quality management.

我要纠错】 责任编辑:Sarah
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

acca辅导课程

ACCA精品录播班

Get学霸同款

精品好课免费试听

ACCA-MA免费试听!

ACCA-MA免费试听!

申请购课优惠

正保会计网校ACCA

截图保存到相册

微信识别二维码

申请千元优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友