外文翻译---现代管理会计技术应用的一个实证研究：印度工业

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1、 Applications of contemporary management accounting techniques in Indian industry: An empirical study 1. Management accounting identifies, collects, measures, and reports information that is useful to managers in planning, controlling and decision-making. Management accounting is concerned with the

2、provision of information to those responsible for managing businesses and other economic organisations to help them in making better decisions about the future of organisation and in controlling the implementation of decisions they make. Management accounting has a variety of techniques and tools, i

3、ncluding traditional volume-based costing system, budgeting, variance analysis and responsibility accounting, to meet the needs of managers in traditional manufacturing environments. The management accounting systems have played a vital role in the affairs of large corporations such as Du Pont and G

4、eneral Motors in the early part of twentieth century. However, the effectiveness of these tools in more contemporary settings has been questioned. In a series of articles, Cooper and Kaplan have also drawn attention to the limitations of traditional product cost systems. One of the main criticisms o

5、f management accounting during 1980s was the techniques used to allocate overheads to products/services. Conventional product costing systems use volume based measures such as labour hours or labour dollar to allocate indirect costs. The direct labour-based measures that were suitable to the allocat

6、ion of overheads in the 1920s were not found suitable to the advanced manufacturing environment of 1980s. Advanced manufacturing techniques dramatically changed the manufacturing processes in many organizations. The companies produce a wide range of products, direct labour cost represent only a small portion of total manufacturing cost in such organisations, and overheads are of considerable importance. Further intense global competition of the 1980s created a need by managers for more accurate