大学毕业论文之大学期末考试-管理会计学课程体系构建问题的探讨(国外英文资料).doc

大学毕业论文之大学期末考试-管理会计学课程体系构建问题的探讨(国外英文资料) This article is contributed by fire plume 0895 [abstract] the management accounting in enterprise management plays an important role, and with the study of the theory of the theoretical workers and practical workers practice and constantly enrich and perfect. But there has been many major in management accounting and unresolved issues, especially the management accounting theory system, content system and curriculum system should be how to architecture has been hindering the further study of management accounting. This paper analyzes and evaluates three typical management accounting textbooks, and expounds its own cognition. [keywords] management accounting enterprise core ability job chain value chain Management accounting from the date of birth is plays an important role in enterprise management, and with the study of the theory of the theoretical workers and practical workers practice and constantly enrich and perfect. But based on management practice and the emergence and development of management accounting has many important and unsolved problems, especially the management accounting theory system, content system and curriculum system should be how to architecture has been hindering the further study of management accounting. Management accounting is controversial mainly because of the ambiguity of its targets and objectives. Different scholars have made their own judgments about the problem, thus forming different content systems. There are three kinds of opinions that are influential in the field of theory. The basic framework of the 21st century management accounting is based on the core capacity of the enterprise. In the design of the operation chain and value chain analysis as the main line, to get as the core of competitive advantage, for the purpose of value appreciation, standing on the strategic point of architecture management accounting system. A teaching management accounting course system based on student or