这里的问题是,管理会计与财务会计并不是由强制性会计准则(IFRS为上市公司在股票市场),与人们想象的相反,这不是强制性的(沙曼,2003)。管理会计的目标,首先,了解公司的各种功能的成本,以确定某些资产负债表项目估价的基础,解释结果通过计算产品的成本比较的价格出售。另一方面,预测负荷和产品,记录完成和解释结果的差异(管理)(Cedillo,2008)。JM,治理费用变得过高,减少利润。公司有足够的现代化设备和操作完全自动化。劳动力成本需要最小化,以减少开销费用。这家公司已经缩减其直接员工,但是,由于所涉及的复杂的自动化过程,大量的支持人员必须使用(卡尔波夫,2008)。
The problem here is that Management accounting, in contrast to financial accounting is not governed by mandatory accounting standards (IFRS for listed companies in stock market) and, contrary to what one might think, it is not mandatory (Sharman, 2003). The objectives of management accounting are, firstly, to know the costs of the various functions of the company, to determine the basis for valuation of certain balance sheet items, to explain the results by calculating the costs of products to compare the price of sale. On the other hand, to forecast load and product, record completion and explain the differences that result (management control) (Cedillo, 2008). In case of JM, the overhead expenses are becoming too high, reducing the profitability. The company has sufficient modern equipment and the operations are completely automated. The labor costs need to be minimized in order to reduce overheads expenses. The company has already shrunk its direct employees, but, due to the complexities involved with the automated procedures, a lot of support staffs had to be employed (Karpov, 2008).
