员工授权：分享FinancialInformation

Among the myriad of new and exciting changes under way in provided that significant and timely information to assist employees in their quality and process improvement activities is an extended role for financial information: quantities of inputs used, time obligatory to complete a task, and superiority of work brilliant. Combine financial data with operating or nonfinancial data using an ERP system, of course, becomes even more imperative to employees as they contribute in quality and process enhancement activities. Employees also benefit from the condition of cost and disbursement in sequence about the resources they are using. For example, they can make a decision whether to bear the cost of replacing the tooling in a machine so that the output has more consistent excellence. As employees adjust and redesign processes, they should be disturbed not only with civilizing cycle times, yields, quality, and productivity, but also with dipping the cost of implementation work. For this purpose, original organizations now share financial information with operator to enable them to:

• 确定大幅降低成本的机会
• 确定现代化的机会
• 设定完美项目的优先级
• Make trade-offs in the midst of alternative ways to perk up operations
• Evaluate future investments to progress operations
• 评估其完美活动的惩罚

因此，在管理会计中，另一个新的重要主题是，这些数据可以向员工介绍的问题解决问题和不断的改进活动。这一举动朝着强调财务和非金融信息的使用来为当地的决策提供信息，并取消了价格会计信息的传统角色，以控制运营商的绩效。