基于成本视角对管理会计框架的重建  

Rebuild the Framework of Management Accounting from the Cost Angle

作　　者：李玉周[1] 聂巧明[1] 

机构地区：[1]西南财经大学会计学院,610074

出　　处：《会计研究》2005年第8期82-85,共4页Accounting Research

摘　　要：本文针对管理会计的框架体系问题进行了深入探讨,并从一个全新的角度———成本视角对管理会计框架进行了重建。本文提出管理会计理论框架由成本信息的生成、成本信息的加工使用、成本信息的基础应用、及成本信息的拓展应用四个维度构成,并分析论证了这个新的管理会计理论框架应以成本信息的生成维度为逻辑起点。This article is aiming for having a profound discussion about the issues on theoretic framework of management accounting and proposed the logic point of departure about the theoretic framework of management accounting,and rebuilding the framework of management accounting from an all new view-cost angle.This article puts forward that the framework of management accounting include four dimensions:the formation of the cost information,the analysis of the cost information,the fundamental application of the cost information,and the developing application of the cost information,Finally the paper analyzes and demonstrate that the theoretic framework of management accounting should take the dimension of the formation of the cost information as the logic point of departure.

关 键 词：管理会计框架 成本 成本信息流程 逻辑起点 管理会计理论 成本信息 会计框架 应用 维度 起点 

分 类 号：F234.3[经济管理—会计学] F275.3[经济管理—国民经济]