管理会计人员 meaning in English
management accountant
managerial accountant
Examples
- The role of management accounting continues to undergo major changes , and management accountants are no longer only scorekeepers of past performance and they have become valuea - dding members of management teams , creating information vital for enhancing operational excellence , and for formulating and ? 196 ? implementing new strategies
管理会计的作用任在发生着重大变化，管理会计人员不再仅仅是过去经营活动的记录者，他们已成为管理层中具有附加值的成员，提供的信息对经营绩效和制定并执行新的战略具有重要作用。 - However some problems have exposed as well - employees " indifference in break - even cost , imperfect institutions of cost evaluation & cost control , cost accounting of workshop departed from that of the whole factory , false cost statistics , nonstandard materials management leading to out - of - control cost , man - hour and material quotas without restriction , financial executives with low abilities in general
但也存在一些突出问题，如企业员工成本意识薄弱，成本考核、监督制度不完善，厂级成本核算与车间成本核算脱节，成本失真现象比较严重，物资管理缺乏规范化而造成成本失控，工时及材料定额不完善而缺乏约束力，从事财务管理会计人员的素质普遍不高等等。 - To do this , we need to implement strategic plan , to apply the modern information technology ( especially enterprise resource planning ) , to form enterprise " s culture , to improve the knowledge of employees , of course , the first step is to build the system of theorv & means . this thesis bend itself to study theory & means of strategic management accounting . the thesis expounds
这种企业管理决策支持系统作用的发挥取决于它的方法是否能被真正应用到实践中去，这需要企业战略的规划实施、现代信息技术的应用(特别是erp的引进) ，企业文化的建设、管理会计人员素质提高等诸多方面的支持，当然其前提是解决战略管理会计理论与方法体系的建立问题。