نگرش مدیران نسبت به اطلاعات حسابداری

نویسنده


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.