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管理会计的灵活性和针对性优势非常显著,企业经营者对财务管理的信任度在不断地加强企业的财务活动,是企业运营的重要部分,无论是资金筹集还是资金调度和使用,其业务的质量关系到企业的安全、企业的效率,更关系到企业的效益。同时,企业整个业务开展的过程,资产的形态处于不断的变化,唯有价值是连续的,所以,基于价值管理的财务管理,其管理的范围,不仅仅局限于财务的业务活动,还被延伸到影响企业价值变化的业务链上的所有活动。
Management accounting flexibility and targeted advantages are very significant, business managers on the financial management of the trust in the continuous strengthening of the financial activities of enterprises is an important part of business operations, whether it is fund-raising or fund scheduling and use of its business Quality relates to the safety of enterprises, the efficiency of enterprises, but also related to the effectiveness of enterprises. At the same time, the entire business process of the enterprise, the form of assets in constant changes, only the value is continuous, so the value of financial management, the scope of its management, not only limited to the financial business activities, but also be extended All activities on the business chain that affect the value of the business.