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企业经营管理的需要促成了管理会计的快速发展,但管理会计与企业经营管理实务的结合,为企业提供有效管控,实现企业价值创造成为管理会计在企业中应用的难点。管理会计在企业中有效实施需要融于实务,贯穿企业经营全价值链管理。
The need of business management has led to the rapid development of management accounting, but the combination of management accounting and business management practices provides enterprises with effective control and realization of enterprise value creation. The effective implementation of management accounting in the enterprise needs to be integrated into practice and run through the whole enterprise value chain management.