管理會(huì)計(jì)角色的轉(zhuǎn)變是什么_2024年ACCA考試APM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2024-02-02 09:26:35

與其重復(fù)別人的成功，不如打造自己的成功，活得飽滿，努力更快樂(lè)。acca考試共考15門，考生通過(guò)13門才能獲得領(lǐng)取acca證書的資格。在備考期間，同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn)。今天整理了APM科目Changing role of the management accountant（管理會(huì)計(jì)角色的轉(zhuǎn)變），一起來(lái)看。

【內(nèi)容導(dǎo)航】

Changing role of the management accountant-管理會(huì)計(jì)角色的轉(zhuǎn)變

【知識(shí)點(diǎn)】

Changing role of the management accountant-管理會(huì)計(jì)角色的轉(zhuǎn)變

? Traditionally, management accountants were separated from the operations of the business.

? Their role was to produce and report accounting information performance measures in an independent and objective manner.

? Traditional management accounting is more concerned with the achievement of internal financial performance targets.

? Three main forces for change in the role of the management accountant (Burns and Scapens)

① Technology – Particularly quality and quantity of information technology

② Management structure – Particularly the shift to participation in budgeting, forecasting and control

③ Competition – The need for a commercial orientation with greater strategic focus and less emphasis on short term earnings

? These internal and external forces have given management accounting a more strategic focus.

? Management accounting is no longer about short-term control – it is about managing the business.

? This shift from performance measurement to performance management means that management accountants now are acting as internal business consultants.

沒有人可以預(yù)測(cè)未來(lái)，但是人們可以掌握現(xiàn)在。把握現(xiàn)在，今天的你便更接近明天的你了。以上就是為大家整理的APM科目考試知識(shí)點(diǎn)了，距離3月份acca考試時(shí)間已經(jīng)越來(lái)越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃。

注：以上來(lái)自Joyce老師23年基礎(chǔ)精講班第6講

（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）

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