traditional costing system vs. new techniques in management accounting

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today, i just write a paper, titled: traditional costing system and new techniques in management accounting

facing global competition, growth of service industry, advanced in digital technologies and manufacturing technologies, it seems that traditional costing system, like budgeting, product-based costing, outdated??? or not... it remains an open debate,


on one hand, traditional costing model is simple and remain strong in practices. But, it remains at a nation state level, applying for domestics, rather international.


on the other hand, new techniques, such as total quality cost management, activity-based costing, balanced scorecard, targeting cost in japanese companies, and customer profitability analysis, flourised and widely employed by accoutants.


subsequently, what is true??? to use traditional or use new techniques, it requires further investigations. some references are quoted to discuss this topic, and so how do you think???


Your opinions are valuable... always

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关键词：Traditional Techniques Management Accounting Managemen accounting management techniques system

no one want to talk something?

我觉得没有任何东西是过时不过时的，只有适合不适合。比如product-based costing，对于数量众多的小型单一化生产的企业来说，就成本效益原则而言，它难道不是最合适的吗？