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探索采用创新型会计系统的原因

在这项任务中，有三个问题进行了讨论。提出建议并用文学知识解释。以下内容分为三个部分，第一部分是关于管理会计信息的作用。其次是性能测量。第三是会计核算制度。最后，给出了一个简短的结论。

1.管理会计信息在战略和经营决策的作用

公司采取创新的会计制度的原因是明确的。外部经营环境的不断变化和整合，导致了企业在各个层面的竞争，包括市场、制造、研发、设计等方面。为了获得成功，公司需要时常提高其性能，并建立其竞争优势。公司既能满足客户，又能集中表现无形资产及其策略。因此，公司在制定决策或战略时需要财务和非财务信息。Bhimani等人（2008）指出，传统的会计系统正转向一个多业务和多支持为目标的焦点。它证明了战略会计方法，包括产品生命周期，比传统方式更有益，如吸收成本。在这方面，董事与管理者应在新的环境下意识到管理会计信息的重要性。

由CIMA定义（引用mangena，2010A），管理会计（MA）透过财务与非财务信息系统规划的整个改进过程来支持组织内的评价与控制。财务报告和成本会计是管理会计的一部分，其作用是由苹果公司所使用的。由mangena总结（2010A），管理会计中有四个角色，分别是战略管理，规划和决策，管理控制和财务报告。

Exploring reasons for adopting an innovative Accounting system

In this assignment, three issues are discussed. Recommendations are given and explained in line with the literature. The following content is organized into three parts, first part about the role of management accounting information. Secondly is the performance measurement. The third is accounting costing system. Finally, a brief conclusion is provided.

管理会计信息在战略和经营决策的作用-1. Role of management accounting information in strategic and operational decision

The reasons for the company to adopt the innovative accounting system are explicit. The changing and integrating of the external business environment has resulted in intensive competition in all level of the business, including the market, manufacture, research and design and so on. To be successful, the company need to improve its performance and build its competitive advantage from time to time. Not only has the company to satisfy the customers, but also to focus performance of intangible assets and its strategy. Consequently, financial and non-financial information are required for the company, when making decision or strategies. As Bhimani et al.(2008) state that the traditional accounting system is shifting to a more business- and support-oriented focus. It is proved that the strategic accounting methods, including product life cycle, are more beneficial over the traditional ones, such as the absorption costing. In this aspect, the directors and managers should realize the importance of the management accounting information in the new context.

As defined by the CIMA (cited by Mangena, 2010a), Management Accounting (MA) penetrate through the whole improvement process of the financial and non-financial information system to support the planning, evaluation and controlling within the organization. The financial reporting and cost accounting are only parts of the management accounting's role, which used by the Apple plc. Concluded by the Mangena (2010a), there are four roles for management accounting, which are strategic management, planning and decision making, management control and financial reporting.

Initially, a key role of the MA is to connect financial considerations with operation and strategies of the company (Bhimani et al., 2008). When formulating strategies, the managers need various accounting information to evaluate strategic alternatives. This kind of decisions, including investment appraisal, choice of product and new product development etc., provides the direction and competitive strategy. For example, as the Apple plc. has several products, which share the manufacturing facilities. How does the company manage the capacity issue encountered? Which product is emphasized in the short-run?