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2009•Journal of Nanjing University of Finance and EconomicsRequires access

The Constuction and Perfection of Management Accounting Based on Cost

Liang Chen

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Abstract

The paper,based on cost,give the analysis of seperation between management accounting and cost accounting from historic angle and hint the cost development is the resources of management accounting;the system of management accounting are constructed from the following four aspects:the cost concepts;principle of cost calculation;the using of cost information and the establishent of comprehensive cost information system;personal suggestions are given to the perfection of management accounting.

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What this paper is about

The paper,based on cost,give the analysis of seperation between management accounting and cost accounting from historic angle and hint the cost development is the resources of management accounting;the system of management accounting are constructed from the following four aspects:the cost concepts;principle of cost calculation;the using of cost information and the establishent of comprehensive cost information system;personal suggestions are given to the perfection of management accounting.

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Available abstract

The paper,based on cost,give the analysis of seperation between management accounting and cost accounting from historic angle and hint the cost development is the resources of management accounting;the system of management accounting are constructed from the following four aspects:the cost concepts;principle of cost calculation;the using of cost information and the establishent of comprehensive cost information system;personal suggestions are given to the perfection of management accounting.

Key concepts: Cost accounting, Perfection, Management accounting, Accounting information system, Throughput accounting, Environmental full-cost accounting, Business, Accounting

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