2014年12月ACCA考試備考已經(jīng)開始，為了讓大家更好更快地進入到復(fù)習(xí)的a1狀態(tài)，高頓網(wǎng)校小編為大家整理了ACCA考試知識點，供學(xué)員們參考。
 
　　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.
 
　　高頓網(wǎng)校小編寄語：學(xué)習(xí)與坐禪相似，須有一顆恒心。

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