管理会计是一项针对企业财务进行管理的工作,其能够对企业运营成本进行有效的控制。然而,由于受到种种因素的影响,使其一直都没有得到普及应用,甚至影响到了企业的发展。基于这种情况,本文就对管理会计在企业内部的应用与发展进行探讨,希望通过此次探讨能够改善管理会计现状,充分发挥其在企业内部的作用。 Management accounting is a management of corporate finance work, which can effectively control the operating costs of enterprises. However, due to various factors, it has not been popularized and has even affected the development of enterprises. Based on this situation, this article discusses the application and development of management accounting in the enterprise, hoping this discussion can improve the status of management accounting and give full play to its role in the enterprise.