美国论文代写价格：管理会计系统。管理会计系统作为财务会计的仆人，用于组织管理的内部报告目的。换句话说，它是上下级管理者之间的双向沟通纽带。因此，公司信息已经分散在经理之间，例如目标和组织的目标。管理会计系统在规定的时间范围内转发的信息之间存在差距。Hopper和Armstrong(1991)指出，公司的产品性能完全依赖于各级管理人员的信息透明度。接下来美国论文代写专家将为同学们介绍下管理会计系统。
管理会计系统在规定的时间范围内转发的信息之间存在差距。Hopper和Armstrong(1991)指出，公司的产品性能完全依赖于各级管理人员的信息透明度。然而，一些文献指出，管理会计报告对试图在提高生产率的同时压缩生产成本的经营管理者帮助不大。许多学者评论说，管理会计信息不是生产性的，因为它需要管理者的大量参与和研究工作，以理解该会计系统所报告的差异。它不适合组织内的快速制造过程。另一方面，重要的会计文献评论说，管理人员没有及时收到详细的管理会计信息，因为这种会计系统更多地关注制造过程输入的麻烦，如直接劳动力、直接间接费用等(Ismail和King, 2014)。许多研究表明，它在当今的生产环境中不那么重要。换句话说，管理会计的概念对许多管理者来说是无关的和难以理解的，因为它分散了他们对生产过程中关键因素的观察。相比之下，Drury(2013)认为，管理会计技术可以用于衡量绩效或内部运营在任何时间点。标准成本和预算控制等技术可以确定产品的实际成本与标准成本。因此，通过使用管理会计信息和技术，组织可以很容易地量化绩效或生产优势的效率。
There is a gap identified between information forwarded by management accounting system within a stipulated timeframe. Hopper and Armstrong (1991) stated that firm’s product performance is completely depend on informational transparencies among all level of managements. However, several literatures identified that management accounting report provides little help to operation managers attempting to condense cost of the production along with improving productivity. Many scholars were commented with the fact that management accounting information is not productive because it requires a lot of involvement and research work of managers towards its understanding reported variances by this system of accounting. It is found just not suitable for fast manufacturing process within the organization. On the other hand, the critical accounting literatures commented that managers are not received detailed management accounting information on time because such system of accounting has given more focus towards the nuisance of inputs of manufacturing process such as direct labour, direct overhead and so on (Ismail and King, 2014). Many studies marked it as less relevant in today’s production environment. In other words, the concepts of management accounting found irrelevant and difficult to understand by many managers because it distracts them from observing the key factors essential for the process of production. In contrast, Drury (2013) argued with the fact that management accounting techniques can be applied for measuring the performance or operations internally at any point of time. The techniques like standard costing and budgetary control can determine the actual product costs compare to the standard cost. Thus, the organization can easily quantify the efficiency of the performance or production excellences by the use of management accounting information and techniques.
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