管理會計角色的轉變是什么_2024年ACCA考試APM知識點
與其重復別人的成功，不如打造自己的成功，活得飽滿，努力更快樂。acca考試共考15門，考生通過13門才能獲得領取acca證書的資格。在備考期間，同學們需嚴格執行學習計劃，學習基礎知識點。今天整理了APM科目Changing role of the management accountant（管理會計角色的轉變），一起來看。
【內容導航】
Changing role of the management accountant-管理會計角色的轉變
【知識點】
Changing role of the management accountant-管理會計角色的轉變
Changing role of the management accountant-管理會計角色的轉變
? Traditionally, management accountants were separated from the operations of the business.
? Their role was to produce and report accounting information performance measures in an independent and objective manner.
? Traditional management accounting is more concerned with the achievement of internal financial performance targets.
? Three main forces for change in the role of the management accountant (Burns and Scapens)
① Technology – Particularly quality and quantity of information technology
② Management structure – Particularly the shift to participation in budgeting, forecasting and control
③ Competition – The need for a commercial orientation with greater strategic focus and less emphasis on short term earnings
? These internal and external forces have given management accounting a more strategic focus.
? Management accounting is no longer about short-term control – it is about managing the business.
? This shift from performance measurement to performance management means that management accountants now are acting as internal business consultants.
沒有人可以預測未來，但是人們可以掌握現在。把握現在，今天的你便更接近明天的你了。以上就是為大家整理的APM科目考試知識點了，距離3月份acca考試時間已經越來越近，大家一定要合理安排好自己的備考時間，制定好學習計劃。
注：以上來自Joyce老師23年基礎精講班第6講
（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）
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