Abstract:
Environmental uncertainty depends on the complexity and
variability of the environment. Management accounting actively dealing with
the environmental uncertainty is the essence of enterprise value creation,
enterprises should take customer value creation as the orientation to realize
enterprise value increment. Management accounting information support
system through the screening and analysis of the usefulness of information,
improve the managers of management accounting information cognitive ability;
With the help of behavioral motivation theory, management accounting control
system further optimizes the management mechanism of control system and
promotes the perfection and development of management accounting system.
环境不确定性取决于环境的复杂性和环境的变动性。管理会计主动应对环境不确
定性是企业价值创造的本质体现,企业应以顾客价值创造为导向实现企业的价
值增值。管理会计信息支持系统通过对信息有用性的甄别与分析,提高了企业
管理者对管理会计信息的认知能力;管理会计控制系统借助于行为动机理论进
一步优化了控制系统的管理机制,推动了管理会计体系的完善与发展。