| 管理会计在船舶修造企业应用的理论探讨 |
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| 引用本文： | 朱淑娟. 管理会计在船舶修造企业应用的理论探讨[J]. 中国修船, 2006, 19(2): 8-10 |
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| 作者姓名： | 朱淑娟 |
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| 作者单位： | 天津渤海职工学院,天津,300450 |
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| 摘 要： | 文章主要介绍管理会计的基本原理和其区别于传统财务会计的独特之处,强调管理会计中的预测决策体系、全面预算管理及责任会计在船舶修造企业中的适用性,为管理会计在船舶修造企业的应用提出建设性的对策。
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| 关 键 词： | 管理会计 预测决策体系 全面预算管理 责任会计 |
| 文章编号： | 1001-8328（2006）02-0008-03 |
| 收稿时间： | 2005-10-01 |
| 修稿时间： | 2005-10-01 |
Theoretical probe to application of managing accountant in ship-yards |
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| ZHU Shu-juan. Theoretical probe to application of managing accountant in ship-yards[J]. China Shiprepair, 2006, 19(2): 8-10 |
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| Authors: | ZHU Shu-juan |
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| Abstract: | Based on the basic principle and its speciality against the traditional accountant, introduces the applicability of managing accountant, with its functions of calculating, policy budget this paper mainly -making system, management and executive accountant, which suggests some constructive ideas on managing accountant applied in ship yards. |
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| Keywords: | managing accountant calculating and policy-making system complete budget management executitive accountant |
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