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管理会计学和管理会计系统全球化

时间:2015-08-14 15:49来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
介绍—Introduction
 
管理会计或管理会计学领域关注的是在公司或组织机构内,管理人员对会计信息的使用和规定,为制作明智的业务策略提供事实依据和相关知识,为管理和控制功能上带来更好的设备。在管理会计学中,全球化成为其重要利益相关者。公司内部进行会议讨论,他们的客户和利益相关者让他们更好地理解如何实现他们的商业目标,意识到其关注者的新观点(Sparrow, Brewster & Harris, 2004)。公司继续实行他们的目标,借助全球化和提供的事实依据,举行与不同利益相关者之间的开放式会议,包括非政府组织、媒体、客户、金融、行业分析师、环保团体和员工。另一方面,公司为得到客户的认可和满足客户需求都做好了准备工作。管理会计强化了战略合作伙伴关系且成为必备的重要组件。他们与上级部门和机构通力合作,帮助他们应对经济地位和经济发展带来的挑战(Ehrhardt,2008)。
 
介绍—Introduction
 
Managerial accounting or management accounting is a field is concerned with the use and provisions of accounting information to manager within the company or organizations, in order to provide them with the factors and knowledge in making informed business decisions that will facilitate better equipped in management and control functions. In management accounting, globalization is recognizes as the important in terms engaging concerns of their stakeholders. The dialogue developed between the company, their customers and stakeholders allow them to better understand how their business goals can be achieve and to realize new perspectives aligned with their concerns (Sparrow, Brewster & Harris, 2004). Organizations continued their objectives to implement an open dialogue with different stakeholders with the aid of globalizations and its factors, including non-governmental organizations, the media, clients, financial and industry analysts, environmental advocacy groups, and employees. On the other hand, the company paves the way for innovation to achieve concerns and needs of its clients. Such a time management accounting reinforces the strategic partnerships and engagement as necessary component. They work collaboratively with leading sectors and institution that help them respond to the current challenges brought by economic status and development (Ehrhardt, 2008).
 
Globalization is generally seen but not exclusively, as an economic process (Sparrow, Brewster & Harris, 2004). The level and pace of global economy change is still at its early stage, yet the pace of change of the economy is rapidly accelerating. This challenge is posed to international managerial accounting to be become more complex and strong. Also, it has provided significant opportunities for organizations in reconfiguring their strategies in their respective supply chains as well as the globalization of their production systems. This issue shall discuss the various strategies used by firms worldwide in dealing with the idea of globalization and their respective measures with regards to their operations as well as their managerial accounting which is the very vital resource in coping with the mentioned idea (Sparrow, Brewster & Harris, 2004).(责任编辑:guohan_li)


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