The Role of Management Accounting in Adding Value to Organisations  

作　　者：Tonglei Zhang 

机构地区：[1]Zhonghuan Information Collage,Tianjin University of Technology,Tianjin,300380,China

出　　处：《Journal of Finance Research》2022年第1期1-4,共4页财经研究杂志（英文）

摘　　要：The rapid development of digital world has provided modern organisations with challenges and opportunities at the same time.Especially,the use of advanced technology such as internet well improves transparency of many organisations.However,this also brings volatility and uncertainty to an organisation’s business environment,thereby leading to a more complex and time-consuming decision-making process.To solve this problem,two management accounting techniques,ABC System and BSC,have accordingly been adopted by many managers.In this article,the purpose is to briefly discuss some of the challenges faced by organisations;and then,the two initiative management methods are well explained individually with reference to appropriate examples.

关 键 词：Activity based cost system Balanced scorecard Management accounting 

分 类 号：TP3[自动化与计算机技术—计算机科学与技术]