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- W2293650992 abstract "As the managerial and controlling system of enterprise, the objective of management accounting is to help managers to achieve the specific management target by a series of management activities, such as planning, decision-making, control and responsibility performance evaluation. Based on review to the history of China’s management accounting practice, the paper points out application depth and using field of management accounting in China, and summarizes successful experience in the application of management accounting in enterprises and reveals current application characteristics of management accounting in China. We find out the main problems on management accounting practice in China and outlook the development direction in the future." @default.
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- W2293650992 date "2012-03-31" @default.
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- W2293650992 title "The Characteristics and Outlook on Management Accounting Practice in China" @default.
- W2293650992 hasPublicationYear "2012" @default.
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