摘要
ABC的实施所取得的绩效有目共睹,但是由于其不能够提供符合公认会计准则的会计信息,不能有效的与财务会计系统衔接,阻碍了它的推广,因此我们需要对作业管理信息与财务会计信息进行整和。我们构建了ABC与财务会计系统的动态衔接系统,系统具备计算和管理两大功能,能满足信息一体化原则。我们相信这一系统有着广阔的应用前景。
The performance of ABC on the cost control is obvious. However, because of its inability to offer the accounting information required by the established accounting standards, it cannot join effectively the financial accounting system, which hampers its popularity. Therefore, we need to consolidate the information of ABC and financial accounting. We construct a dynamic program about ABC joining the financing accounting system. The program will meet the principle of information integration with two functions: calculation and management, which we believe will have a broad prospect.
出处
《北京工商大学学报（社会科学版）》
北大核心
2005年第2期65-68,共4页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
