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随着企业数量的不断增多,企业需要核算人员划分越来越细。会计由原来的企业会计划分为不同的会计的种类。如管理会计、税务会计、成本会计、环境会计等等。不同种类的会计工作侧重点不同。其中管理会计作为企业管理核算的重要组成,能有效反映企业经营的真实情况。本文针对管理会计在企业应用中存在的问题进行分析,并提出相应的对策。希望给予企业管理活动一些工作上的参考。
As the number of enterprises continues to increase, companies need to be more and more detailed division of accounting staff. Accounting from the original corporate accounting is divided into different types of accounting. Such as management accounting, tax accounting, cost accounting, environmental accounting and so on. Different types of accounting work focus on different points. Management accounting which as an important part of business management accounting, can effectively reflect the real situation of business. This paper analyzes the problems existing in the application of management accounting in enterprises and puts forward corresponding countermeasures. Hope to give some business management activities on the reference.