论企业战略中管理会计的时间管理观

西方管理会计的时间管理观认为，时间是一个重要的成本动因，时间管理是实施企业战略的重要手段，时间是反映企业生产经营效率与效益的综合指标，因而管理会计必须对产品寿命周期、新产品开发时间、客户响应时间以及其他有关重要循环时间指标进行科学的计划、计量、控制与评价。

On Time Management of Management Accounting for Enterprise Strategies

According to the time management concept of western management accounting, time is a key driving\|factor of reducing costs and a synthetic index for the efficiency and benefit of production and management, and time management is an important way of realizing enterprise strategies. So, time is needed in the management accounting to be planned, measured, controlled and valued for product cycles, for new product developments and for customers' responses.