企业管理中会计信息成本与效益分析  

Cost and Benefit Analysis of Accounting Information

作　　者：徐习景 贺曲夫[1] 王叶玲[1] XU Xi - jing HE Qu - fu WANG Ye - ling(School of Business, Hunan University of Science and Technology, Xiangtan 411201 ,China)

机构地区：[1]湖南科技大学商学院,湖南湘潭411201

出　　处：《郑州航空工业管理学院学报》2016年第5期123-128,共6页Journal of Zhengzhou University of Aeronautics

基　　金：湖南科技大学创新项目阶段研究成果(CX2016B578)

摘　　要：在数据爆炸的互联网时代,信息不仅是企业的重要资产,也是企业进行决策的重要依据。用边际成本法进行会计信息成本与效益分析,定性地描述出最佳信息成本、最高边际效益以及边际效益递减区域。在重视会计信息给企业带来的效益的同时,对于企业信息披露所带来的利益损失也要加强监视,实现效益大于成本的目标。合理利用会计信息进行成本与效益分析,有利于管理层做出更好的决策,使企业尽可能降低成本,增强内部竞争力,同时及时了解行业信息,根据外部环境制订战略计划,提高企业外部竞争力。In the data explosion of the internet age, information is not only an important asset of enterprises, it is also the important basis for the decision - making. Accounting information in marginal cost method of cost and benefit analysis, the qualitative description of the best information cost, diminishing marginal benefits and marginal benefit highest area. Give the best advice, information cost is helpful for managers to make better decisions, make the enterprise as far as possible to reduce costs, increase internal competitiveness, timely understanding of industry information, according to the external environment make strategic plan, improve the enterprise external competitiveness. Maintaining the health of the enterprise sustainable development, at the same time, maintain economic and social stability.

关 键 词：会计信息 会计信息成本 会计信息效益 成本效益 

分 类 号：F275[经济管理—企业管理]