Research of Diversified Management Accounting for Supporting Business Restructuring

我们的项目“支持企业重组的多元化管理会计研究”涵盖了与企业直接相关的领域，即：真实的期权、资本成本、内部收益率、战略并购伙伴关系、EAI（企业应用集成）、面向对象的成本计算、公司内部系统的绩效管理系统、重组和并购的税收、共享服务和平衡计分卡。企业重组的手段和过程多种多样，影响企业重组成功的因素很多。我们的项目既采用了积极的研究（例如，采访公司）。并对现有文献进行了分析，对各种方法进行了评价。一些成员发表了基于这项研究的论文，该小组提交了题为“支持企业重组的多元化管理会计研究”的最终报告，其中提出了某些类别的管理会计信息的有效性，并提出了支持企业重组的几种方法。

Our project, "Research of Diversified Management Accounting for Supporting Business Restructuring", covers the areas of immediate business relevance, namely : Real Option, Capital Cost, Internal Rate of Return, Strategic M&A Partnership, EAI (Enterprise Application Integration), Object Oriented Costing, Performance Management System of Intra-Company System, Tax for Restructuring and M&A, Shared Services, and Balanced Scorecard. Business restructuring has a variety of means and processes, and many factors contribute to its success. Our project employed both positive research (e.g. interviewing companies.) and the examination of the existing literature to give an appraisal to the various methods. Some members have published papers based on this research and the team submitted a final report entitled "Research of Diversified Management Accounting for Supporting Business Restructuring", which suggests the validity of some classes of management accounting information and proposes several methods to support business restructuring.