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管理会计是企业财务管理过程中的一个重要工具,全面提升企业管理会计效率,对提高企业的经济效益及社会效益都具有十分重要的意义。据此企业部门必须加强对管理会计的应用,让管理会计职能得到充分体现,并对其发展方向详细规划,充分保障企业可持续发展。本文将对管理会计应用及发展问题进行研究,分别从:管理会计应用的必要性分析、管理会计应用中存在的问题、促进管理会计有效发展的相关策略,三个部分进行阐述。
Management accounting is an important tool in the process of enterprise financial management. It is of great significance to improve the efficiency of corporate management accounting and improve the economic and social benefits of the enterprise. Accordingly, the enterprise department must strengthen the application of management accounting so that the functions of management accounting can be fully reflected, and make detailed planning for its development direction and fully guarantee the sustainable development of the enterprise. This article will study the application and development of management accounting, from the following three parts: the necessity of management accounting application, the problems in the management of accounting application and the related strategies to promote the effective development of management accounting.