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随着我国经济步入新常态,企业管理转型已经成为我国企业经济转型的先决条件。与企业管理转型相适应,企业会计必须实现从以财务会计为主的核算型会计向以管理会计为主的管理型会计的转变。本文以企业大型设备投资为例,针对大型设备投资的成本核算复杂性、投资活动长周期性和投资效益战略性等三大特征,说明管理会计在企业大型设备投资中应用的理论基础、方法及其应注意的问题,为会计实务操作提供借鉴与思路。
As our economy has entered a new normal, the transformation of business management has become a precondition for the economic restructuring of our country’s enterprises. In line with the transformation of enterprise management, enterprise accounting must be changed from accounting accounting mainly to financial accounting to management accounting focusing on management accounting. This paper, taking the large-scale enterprise equipment investment as an example, illustrates the theoretical basis, method and application of management accounting in the large-scale enterprise equipment investment for the complexity of cost accounting of large-scale equipment investment, long-term investment activity and strategic investment returns Should pay attention to the problem, provide reference and thinking for the accounting practice.