acca复习：Current development

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acca复习：Current development
Role of the management accountant
Previously,management accountants were separated from the operations of any business.Their role was to produce and report accounting information in an independent and objective manner.
Nowadays,they provide forward looking and external information,which can be assisted to meet the objectives;they link the information to strategic core (planning and control);these can be contributed by the changes in technology,business structure and competition.
Environmental management accounting
Traditional management accountants believe that environmental management involves huge costs,and try their best to reduce the costs. However, from long-term perspective,it is wrong.Environmental management should be focused by companies,since each company want to be a good citizen in society.
Conventional systems cannot apportion environmental costs to products or processes and cannot manage them.Nowadays,environmental management is a key component of total quality management.