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以中粮集团管理会计工作为例,总结了集团管控模式下的管理会计工作体系,以及适用于农产品加工行业的管理成本分析体系。论述了以管理需求为导向,为企业日常采购、生产、销售工作提供财务专业服务的会计工作就是管理会计工作这一理念,丰富了管理会计内涵。
Taking the management accounting work of COFCO as an example, this article summarizes the management accounting system under the management and control mode of the group and the management cost analysis system applicable to the processing industry of agricultural products. Discussed the management demand-oriented business daily procurement, production and sales of financial professional services to the accounting work is the concept of management accounting work, and enrich the connotation of management accounting.