The evolution of management accounting
The evolution of management accounting
复制标题
管理会计的演变
DOI：
10.1007/978-1-4899-7138-8_27
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发表时间：
1984
期刊：
影响因子：
--
通讯作者：
R. Kaplan
中科院分区：
文献类型：
--
作者：
R. Kaplan
本文综述了成本会计和管理控制实践的发展，并评估了它们与20世纪80年代工业竞争性质变化的相关性。本文首先回顾了从1850年到1915年成本会计的发展，包括铁路和钢铁企业的起源和科学管理运动的后续活动所提出的要求。杜邦公司（1903年）和通用汽车公司（1920年）的重组为分散经营的管理控制提供了重大创新的机会，包括评估绩效的ROI标准和正式的预算和激励计划。最近的发展包括贴现现金流量分析和管理科学和多人决策理论模型的应用。60多年前为大量生产直接人工含量高的标准产品而制定的成本核算和管理控制程序，可能不再适合当代组织的计划和控制决策。此外，将利润作为激励和评价短期业绩的主要标准的问题也越来越明显。本文主张回到基于现场的研究，发现组织成功地适应新的组织和制造技术的创新实践。
This paper surveys the development of cost accounting and managerial control practices and assesses their relevance to the changing nature of industrial competition in the 1980s. The paper starts with a review of cost accounting developments from 1850 through 1915, including the demands imposed by the origin of the railroad and steel enterprises and the subsequent activity from the scientific management movement. The DuPont Corporation (1903) and the reorganization of General Motors (1920) provided the opportunity for major innovations in the management control of decentralized operations, including the ROI criterion for evaluation of performance and formal budgeting and incentive plans. More recent developments have included discounted cash flow analysis and the application of management science and multiperson decision theory models. The cost accounting and management control procedures developed more than 60 years ago for the mass production of standard products with high direct labor content may no longer be appropriate for the planning and control decisions of contemporary organizations. Also, problems with using profits as the prime criterion for motivating and evaluating short-term performance are becoming apparent. This paper advocates a return to field-based research to discover the innovative practices being introduced by organizations successfully adapting to the new organization and technology of manufacturing.