浅谈管理会计技术方法的发展与创新  

Brief Comment on the Development and Recreation of the Techniques of Accounting for Management

作　　者：李萌[1] 崔克 

机构地区：[1]中共洛阳市委党校,河南洛阳471003 [2]洛阳市财政局,河南洛阳471009

出　　处：《洛阳大学学报》2001年第4期55-56,63,共3页Journal of Luoyang University

摘　　要：随着社会生产力的进步 ,管理水平的提高 ,管理会计技术方法也在不断发展和完善 ,战略管理会计是管理会计发展的新趋势 。With the advance of the social productivity and promotion of the managerial skills, the techniques of accounting for management are instantauously to develop and perfect.The strategical accounting for management is a new trend for the development of the accounting for management and is also a creatively significent new pattern of accounting for management.

关 键 词：管理会计技术方法 发展 创新 战备管理会计 

分 类 号：F234.3[经济管理—会计学]