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随着经济水平的持续上升以及企业的快速发展,越来越多的财务制度与经济理论被应用于企业管理中,管理会计得到了广泛的应用。当前在市场经济发展的背景下,产品制造企业的经济环境发生了一定的变化,而管理会计作为企业管理的重点,能否有效结合业务与财务活动,将其在企业规划控制与决策评价等方面的作用加以充分发挥,成为产品制造企业财务管理的重点与关键。本文就对产品制造企业管理会计应用现状进行分析,并试探性地提出几点应用策略,以便相关人士借鉴和参考。
With the continuous rise of economy and the rapid development of enterprises, more and more financial systems and economic theories have been applied to the management of enterprises, and management accounting has been widely used. At present, under the background of market economy development, the economic environment of product manufacturing enterprises has undergone some changes. As the key point of enterprise management, management accounting can effectively combine the business and financial activities, so as to put it in the aspects of enterprise planning control and decision-making evaluation To give full play to the role of product manufacturing enterprises become the focus of financial management and key. This article analyzes the present situation of application of management accounting in product manufacturing enterprises, and tentatively puts forward some application strategies so that relevant persons can learn and refer to it.