نگرش مدیران نسبت به اطلاعات حسابداری

	نگرش مدیران نسبت به اطلاعات حسابداری
بررسی‏‌های حسابداری و حسابرسی
مقاله 8، دوره 4، شماره 2 - شماره پیاپی 1000138، دی 1374 اصل مقاله (316.07 K)
نویسنده
اژدر کرمی^*
عنوان مقاله [English]
Managers Attitudes to Cost Information
چکیده [English]
This article concerns with management accounting information. The traditional managerial and cost accounting models consider labor to be a variable cost and to be the primary basis for allocating fixed manufacturing 'costs to units of product. In addition, manufacturing practice has included notions of long production runs and fairly lengthy product I technology life. These basics seem to be changing in a robotics manufacturing setting. Thus, some expanded thinking is needed in all areas of managerial and cost accounting to incorporate new realities. It is difficult to prescribe specific techniques. Cost and managerial models will be more contingent on the specific needs of a firm, its products, and its technology. In the face of fast changing technology and the need to provide information for planning, decision making, and control, managers need to reemphasize the function of managerial accounting and its primary in data collection, organization, analysis, and use.

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