随着社会经济的发展和经济管理科学技术的进步,管理会计理论在我国大中型企业中得到了一定的应用,如责任会计、量本利分析、变动成本法、零基预算、净现值法等。管理会计的应用对于指导和改进我国经营管理、提高宏观经济效益发挥了积极功能。 With the development of social economy and the progress of science and technology of economic management, management accounting theory has been applied in large and medium-sized enterprises in our country, such as responsibility accounting, quantity-based profit analysis, variable cost method, zero-based budgeting, net present value method Wait. The application of management accounting has played a positive role in guiding and improving China’s operation and management and enhancing macroeconomic benefits.