论文部分内容阅读
管理会计起源于西方,随着经济的发展,在企业中逐步发展起来,并在实践中得到了充分的运用与推广。管理会计不仅具有传统会计的功能,而且参与到企业的管理当中去,使企业在组织战略、文化构建规划、有效分配企业资源等方面做出正确的决策,以利于形成整体的、长久的竞争优势。管理会计在我国的起步较晚,大约出现在20世纪80年代,由于方方面面的原因,管理会计在我国企业中的实际应用并不理想。本文针对管理会计在我国运用的现状,从体制方面、企业内部及管理会计本身等几个方面,对管理会计在我国未得到充分运用进行了分析,得出了具体未运用原因,并针对上述几个原因,提出了几点改进措施,最后,以一个实例简单介绍了管理会计在企业预算及考核中的实际运用。希望通过本文的论述,增加大家对管理会计的认知及关注,将管理会计能够真正应用到企业的实际管理中去,从而起到抛砖引玉的作用。
Management accounting originated in the West, with the economic development, gradually developed in the enterprise, and in practice has been fully utilized and promoted. Management accounting not only has the function of traditional accounting, but also participates in the management of enterprises, so that enterprises can make correct decisions in organizing strategies, building cultural planning, and effectively allocating corporate resources in order to facilitate the formation of overall and long-term competitive advantages . Management accounting started relatively late in our country, about appeared in the 1980s, due to various reasons, the practical application of management accounting in our country’s enterprises is not ideal. In this paper, the status quo of management accounting in our country is analyzed. From the aspect of system, enterprise and management accounting, the author analyzes the problem that management accounting has not been fully used in our country, The reasons, put forward a few improvements, and finally, an example of a simple introduction of management accounting in the enterprise budget and assessment of the actual use. I hope that through the discussion of this article, we can increase our cognition and attention to management accounting, so that management accounting can really be applied to the actual management of enterprises to play a valuable role.