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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64054
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64054


    Title: 管理會計功能之研究
    Other Titles: A Study of the Function of Management Accounting
    Authors: 鄭丁旺
    Cheng, Ting-wong
    Contributors: 會計系
    Date: 1979-05
    Issue Date: 2014-02-20 10:29:15 (UTC+8)
    Abstract: 今日企業競爭劇烈,非講求管理,增進效率,不足以生存發展。憑機運雖可爭勝於一時,終不如良好管理之可以穩操勝算。而管理之基礎,有賴於良好的會計制度及優秀之會計人員。此所以先進國家之會計學術日新月異,會計功能為企業界所公認。會計是一種服務性的活動,對外提供資料給投資人、債權人、政府機關、以及一般社會大眾,以幫助他們做精密的判斷及合理的決策;對內則提供管理當局所需資料,以控制成本、增進效率、嚴密考核、及幫助規劃與決策。前者係財務會計的主要目的,後者則為管理會計的重要目標。本文擬就管理會計在企業管理上所能發揮的功能,加以探討。
    Relation: 國立政治大學學報, 39, 53-64
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文
    [第39期] 期刊論文

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