Research on the Role Expectations of Management/Cost Accounting for Decision-Making

我澄清说，要求成本核算形成适当的微观-宏观循环(MM循环)以支持授权的自治组织的各种决策的作用预期已经改变。2007年，我明确表示，既要促进全体成员参与的管理，又要通过MM循环启动本组织。2008年，我注意到了一个会计MM循环，并研究了财务会计和管理会计之间的对应和互动。最后，从什么信息适合组织决策的角度，重点分析了作业成本法在MCS中的角色期望以及2009年在产品成本核算方面的最新研究成果。

I clarified that the role expectation requested from cost accounting to form an appropriate Micro-Macro loop (MM loop) to support various decision makings in an Empowered Autonomous Organization had changed. In 2007, I clarified to contribute both to the promotion of the management of the participation by all members and the activation of the organization just by the MM loop. In 2008, I paid attention to an accounting MM loop, and examined the correspondence and interaction between the financial accounting and the management accounting. Finally, From the viewpoint what information is appropriate to the decision-making in the organization, I focused on both the role expectation of ABC in MCS and the recent research in the product costing in 2009.