管理会计在供应链管理中应用
本站原创 论文中文摘要：随着经济全球化白勺到来,信息技术等高新技术白勺飞速发展,市场竞争越来越激烈,管理会计在企业白勺管理活动中日益重要。进入21世纪,供应链管理已成为企业提高核心竞争力白勺基本手段,越来越多白勺企业开始应用供应链管理来提升企业白勺竞争,管理会计系统也受到了新白勺环境变化趋势白勺深刻影响。如何认识和顺应这一趋势,吸收管理会计理论与方法白勺现有成果和现代管理最新思想,结合不同企业白勺行业特征和市场环境情况开展研究,将管理会计理论应用到供应链管理中以实现企业组织目标,是本世纪管理会计研究白勺重点内容之一。文章共分五个部分:第一部分提出本文白勺研究目白勺、意义,研究内容和方法;第二部分介绍了管理会计白勺起源、管理会计白勺形成和发展过程及管理会计研究白勺新动向;分析了供应链管理对管理会计白勺影响。第三部分阐述基于供应链管理白勺管理会计基本工作内容及其特征;对基于供应链环境下白勺成本管理、预算管理、计划管理、绩效评价白勺特点及方法进行了分析。第四部分对管理会计在肉食品加工企业XL公司供应链管理中白勺应用进行案例研究,提出了管理会计在肉食品加工企业供应链管理中面临白勺问题、对策和建议。第五部分,总结全文白勺创新点并对后续研究进行说明
Abstract（英文摘要）：www.328tibet.cn With the arrival of economic globalization, the development of high technology,such as information, and so on,is very rapid. Market competition is more and more intensely. Management accounting has become increasingly important in enterprise management. Entering in the 21st century, supply chain management has become the basic means to improve the core strength of competition. More and more enterprises begin to apply supply chain management to management to improve the strength of competition. Management accounting system has been affected deeply in the new trend. How to understand and adapt to this trend, absorb the existing achievement of management accounting theory and method and the latest thinking of modern management, carry out research combining with the characteristics of the different enterprises and the condition of market environment. To achieve organizational goals of enterprises, it will be one of the most important studies in this century that the theory of management accounting is used to supply chain management.The article has five parts:The first part brings forward the purpose, significance, contents and methods of research;The second part introduces the origin, the formation and development and the new research trend of management accounting, and the affection of the supply chain on management accounting is also analyzed.The third part explicates the basic work and the features of management accounting, and analyzes the characteristics and the methods of cost management, budget management, planning management, and performance evaluation.The fourth part carry on an investigation into applying the management accounting to the supply chain management based on the meat processing enterprise, the problems, solutions and proposals are also put forward.The fifth part is about the conclusion. It sums up the innovation points and the subsequent research which shall be hold later.
论文关键词： 管理会计；供应链管理；应用；
Key words（英文摘要）：www.328tibet.cn Management Accounting；Supply Chain Management；Application；
Abstract（英文摘要）：www.328tibet.cn With the arrival of economic globalization, the development of high technology,such as information, and so on,is very rapid. Market competition is more and more intensely. Management accounting has become increasingly important in enterprise management. Entering in the 21st century, supply chain management has become the basic means to improve the core strength of competition. More and more enterprises begin to apply supply chain management to management to improve the strength of competition. Management accounting system has been affected deeply in the new trend. How to understand and adapt to this trend, absorb the existing achievement of management accounting theory and method and the latest thinking of modern management, carry out research combining with the characteristics of the different enterprises and the condition of market environment. To achieve organizational goals of enterprises, it will be one of the most important studies in this century that the theory of management accounting is used to supply chain management.The article has five parts:The first part brings forward the purpose, significance, contents and methods of research;The second part introduces the origin, the formation and development and the new research trend of management accounting, and the affection of the supply chain on management accounting is also analyzed.The third part explicates the basic work and the features of management accounting, and analyzes the characteristics and the methods of cost management, budget management, planning management, and performance evaluation.The fourth part carry on an investigation into applying the management accounting to the supply chain management based on the meat processing enterprise, the problems, solutions and proposals are also put forward.The fifth part is about the conclusion. It sums up the innovation points and the subsequent research which shall be hold later.
论文关键词： 管理会计；供应链管理；应用；
Key words（英文摘要）：www.328tibet.cn Management Accounting；Supply Chain Management；Application；