摘要
本文通过对智力资本的含义和特征的界定,从目标确定、预测决策、业绩评价、本 量利分析、控制问题等方面探讨了智力资本对传统管理会计的影响。
This article, on the basis of defining and featuring, exerts initial analysis on and research into the challenge facing the intelligent capital in the conventional mode of management accounting in terms of target fixing, prediction strategy, achievement evaluation , cost - profit analysis and controlling methods.
出处
《青岛远洋船员学院学报》
2004年第1期25-26,共2页
Journal of Qingdao Ocean Shipping Mariners College
