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管理会计在西方国家的应用和发展,为其工业企业的发展起到了积极的作用,所以,提高管理会计在企业的应用具有十分重要的意义。然而管理会计在我国工业企业成本管理中并没有很好的发挥其积极的效应,本文结合笔者的实际工作经验就管理会计在我国工业企业应用中出现的问题进行分析与研究,并相应提出了推行管理会计应用的措施。
The application and development of management accounting in western countries have played a positive role in the development of industrial enterprises. Therefore, it is of great significance to improve the application of management accounting in enterprises. However, management accounting does not exert its positive effect in the cost management of industrial enterprises in our country. Based on the author’s practical work experience, this paper analyzes and studies the problems that management accounting appeared in the application of industrial enterprises in our country and puts forward correspondingly Management accounting application of measures.