近年来,管理会计已经在我国的一些工业企业中应用,并取得了一些成绩。随着物资体制的改革深化,给物资部门带来了许多需要预测分析、决策的问题。物资企业要提高经济效益,搞活流通,主要问题是加强企业内部管理。管理会计就是加强企业内部管理的一种重要方法。下面浅谈一下管理会计在物资企业中的应用:一、货币的时间价值 In recent years, management accounting has been applied in some industrial enterprises in our country and some successes have been achieved. With the deepening of the reform of the material system, it has brought many problems that require forecasting and analysis and decision-making to the material department. To improve the economic benefits of material enterprises, invigorate circulation, the main problem is to strengthen the internal management of enterprises. Management accounting is an important way to strengthen internal management. Here to talk about Management Accounting in the material business applications: First, the time value of money