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管理会计并不是一个新兴的概念,其就是会计的一部分,管理会计在现代企业的经营管理中占据非常重要的位置。通常情况下,人们认为会计管理就是对外财务,多数人都会忽略内部的财务会计管理。但是在企业的日常经营管理中,多数决策往往都是以管理会计的信息为依据的。基于此,本文以施工企业为例,从施工企业的现状入手,结合实践工作经验,研究分析了管理会计在施工企业中应用的相关内容,仅供同行借鉴参考。
Management accounting is not an emerging concept, which is a part of accounting. Management accounting plays a very important role in the operation and management of modern enterprises. Under normal circumstances, people think that accounting management is the external finance, most people will ignore the internal financial accounting management. However, in the daily operation and management of enterprises, most decisions are often based on the management accounting information. Based on this, taking the construction enterprises as an example, starting with the status quo of construction enterprises, combined with practical work experience, this paper analyzes the relevant contents of the application of management accounting in construction enterprises, which is only for reference of peers.