外文翻译--管理会计的方针

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1、中文中文 3750 字，字，2200 英文单词，英文单词，13500 英文字符英文字符 本 科 毕 业 论 文 外 文 资 料 翻 译本 科 毕 业 论 文 外 文 资 料 翻 译 系系 别：别： 经济系 专专 业：业： 会计学 姓姓 名：名： XX 学学 号：号： XX 201201 年年 4 4 月月 日日 外文原文 A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING For a long time, management accounting has been used based on a predominantly technical appr

2、oach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviour of those responsible for resource management. But modern management requires new objectives of management accounting to help managers i

3、n the strategic analysis of the firm; therefore we consider that it is necessary the reconsideration of the objectives and tools of management accounting, using a strategic approach (external and prospective view) that facilitates long-term decisions and to ensures a sustainable competitive advantag

4、e. Keywords: management accounting, strategy, decision making process, long-term 1. Introduction In the first place, accounting is a communication tool that favours communication and dialogue between the internal and external-actors, which imposes a permanent education and training. This proves to be the more necessary in nowadays, when economic and social environment is in full transformation process and a rational and efficient management of the organ