This paper introduces the importance of the decision accounting to the management accounting,analyzes on the features and modes of the decision accounting behavior,and probes into the decision accounting behavior by using the social network theory.
This article tries to investgate the relationship between the development of enterprise accounting and enterprise from the angle of the development and evolution of enterprise responsibility,and to make an approach to the structure of modern enterprise accounting and its background in which it took shape from the viewpoint of history,and moreover it divides the modern enterprise accounting into two main types: reporting responsibility and planning & decision accounting and five branches.
Corporate governance covers a large variety of contents,which involve the problems about the relationships of the responsibility,power and interests among the shareholders,board of directors and the managers,about the performance evaluation of board of directors and the managers,and those about the establishment of regulation mechanism,the stimulation mechanism and the decision-making system. Those contents have close relation with the decision accounting,the responsibility accounting and the controlling accounting.
The content of the management accounting should take the bookkeeping system of management accounting as the basis, and make up of the basic theory, decision-making accounting, economic activity item accounting and the liability accounting.
Management and strategy accounting of enterprise takes systematic theory, information theory and cybernetics as its theoretical basis and divides the enterprise into several subsystems. By utilizing modern scientific administration equipment and technology, it takes quantitative analysis, conducts calculation, comparison and evaluation about the interior or exterior information sources related to management of enterprise, and offers the best option in management and strategy scheme of the enterprise.
In the theory system of the decision making accounting, decision is usually divided into short-term operational decision and long-term investment decision.
This article tries to investgate the relationship between the development of enterprise accounting and enterprise from the angle of the development and evolution of enterprise responsibility,and to make an approach to the structure of modern enterprise accounting and its background in which it took shape from the viewpoint of history,and moreover it divides the modern enterprise accounting into two main types: reporting responsibility and planning & decision accounting and five branches.
The coming of the knowledge economy makes the innovation of imperceptible capital accounting gain its motivity.It becomes a inevitable trend for accounting management to attach importance to the research of forecast and conclusion accounting,and to reinforce the risk management.At the same time,it also needs to carry on some systematic research to the labour resources accounting.\;
Management and strategy accounting of enterprise takes systematic theory, information theory and cybernetics as its theoretical basis and divides the enterprise into several subsystems. By utilizing modern scientific administration equipment and technology, it takes quantitative analysis, conducts calculation, comparison and evaluation about the interior or exterior information sources related to management of enterprise, and offers the best option in management and strategy scheme of the enterprise.