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The Characteristics and Outlook on Management Accounting Practice in China
http://hdl.handle.net/10112/7080
http://hdl.handle.net/10112/70805072327a-c768-4f8e-b72d-ad3f816f3a24
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-0500-20120331-12.pdf (620.9 kB)
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| Item type | 一般雑誌記事 / Article(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2012-09-12 | |||||
| タイトル | ||||||
| タイトル | The Characteristics and Outlook on Management Accounting Practice in China | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | article | |||||
| 著者 |
Xie, Zhihua
× Xie, Zhihua× Mu, Linjuan |
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| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | As the managerial and controlling system of enterprise, the objective of management accounting is to help managers to achieve the specific management target by a series of management activities, such as planning, decision-making, control and responsibility performance evaluation. Based on review to the history of China's management accounting practice, the paper points out application depth and using field of management accounting in China, and summarizes successful experience in the application of management accounting in enterprises and reveals current application characteristics of management accounting in China. We find out the main problems on management accounting practice in China and outlook the development direction in the future. | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 第194回公開講座 | |||||
| 書誌情報 |
セミナー年報 巻 2011, p. 129-147, 発行日 2012-03-31 |
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| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 18822010 | |||||
| 書誌レコードID | ||||||
| 識別子タイプ | NCID | |||||
| 関連識別子 | BA82599050 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | management accounting | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | China | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | practice | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | characteristics | |||||
| 出版者 | ||||||
| 出版者 | 関西大学経済・政治研究所 | |||||
