成本会计 PRESENTATION.pptx

Changing of management accounting role;part1:introduction;Management accounting;Definition;Chartered Institute of Management Accountants (CIMA);Institute of Management Accountants (IMA);Role within a corporation;part2:role changing of management accounting;the development of management accounting;innovative practices vs. Traditional ;Less emphasis is placed on technical knowledge and traditional skills, although these are still recognized as important in the new. Thus, the new role relies on supplementary knowledge and skills notably in the consideration of non-financial information in the accountant’s ;Critically, the accountant is closely involved in decision support and providing advice throughout the business, on both strategic and operational matters, applying specialist technical knowledge to the wider context of the business ,while employing a more forward-looking orientation. ;Management and leadership are of greater importance in the accountant’s activities. ;The variation of economic environment and the innovation of the management theory has had a huge impact to cost accounting methods and the real operation with body Competition makes managers more urgent hope to get accurate cost information . New manufacturing environment have an impact on the cost accounting . More cost calculation need to deal with the shortening of products life cycle. 。The popularity of the network cause to electronic commerce increasingly popular, and change the cost accounting premise;part3:Specific Concepts ;;2.Grenzplankostenrechnung;3.Lean accounting (accounting for lean enterprise);4.Resource consumption accounting (RCA);6.Transfer pricing;thank u!