管理会计毕业论文.doc

武汉理工大学网络教育学院毕业论文管理会计目标论文题目:函授站(学****中心)广州教育中心年级层次大专学生姓名谢飞宇专业会计指导教师张燕丽工作单位东风本田汽车零部件有限公司摘要管理会计目标是在管理会计网络体系中,起主导作用的目标,它是引导管理会计行为的航标,是管理会计系统运行的动力和行为准。会计与经济效益的血缘关系正被广大会计理论工作者和实务工作者所认识,会计的基本目标就是提高经济效益的强烈追求;追求经济效益也是经济管理和企业生产经营的根本目的。但是,会计的基本目标如果直接作为管理会计的基本目标,这个定义就显得太宽泛,不具有针对性和指导性。经济效益从时间角度看有短期效益和长期效益之分,从空间角度看有局部效益和整体效益之分,管理会计的基本目标是长期持续提高企业整体经济效益,从概念和性质上它与会计基本目标是相一致,从内容上又有别于会计基本目标,它从自身体系的角度提出了更具体、更符合自身发展要求的基本目标,这使它从本质上有别于财务会计、管理会计、社会责任会计等分支体系。本文着重论述了管理会计目标的内涵与外延,提出了管理会计目标的内涵是“在向资源提供者反映资源受托管理情况的基础上,实现资源的优化配置,进而提高企业的生产效率、生产经济效果和经济效益”的观点,从不同方面概括了管理会计目标的外延,并对管理会计目标的影响因素进行了分析。关键词:管理会计网络;基本目标;内涵和外延。目录摘要···············································································································21、研究背景·····························································································42、管理会计目标的意义····································································································································································································································································63、管理会计目标的内涵与外延············································································································································。···········································。····································································、生产经济效果和经济效益。············································································································104、管理会计目标的影响因素·······················································································································································································································································································································································