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    政大機構典藏 > 政大學報 > 第43期 > 期刊論文 >  Item 140.119/102395


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/102395


    Title: 責任會計之昨日今日與明日
    Other Titles: Responsibility Accounting Yesterday, Today and Tomorrow
    Authors: 汪承運
    Wang, Cheng-Yun
    Contributors: 會計系
    Date: 1981-05
    Issue Date: 2016-09-30 10:27:43 (UTC+8)
    Abstract: 早期的責任會計，起源於成本會計的控制需要；故制度的設計，偏重於生產導向的資訊(Production-Oriented information)，即對於各責任中心的成本，提供較完整的資訊。今天的責任會計，已擴大所謂「責任」的內涵，不以成本或費用之控制為限，責任會計觀念已與目標管理及企業利潤之整體規劃與控制融為一體。未來的責任會計，除生產導向資訊外，更要重視市場導向資訊(Market-oriented information)。責任會計不但要重視企業內部各部門的績效和成本，同時要重視企業整體對社會的效益和成本。本文從責任會計的歷史演變，分析今後發展的可能趨勢，敬請各界先進予以指教。
    Relation: 國立政治大學學報, 43, 157-169
    Data Type: article
    Appears in Collections:[第43期] 期刊論文

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