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管理会计在公司一切与财务会计相关的应用范围,涵盖了全面预算管理、成本管理、投资管理、人力资源管理、风险评估管控、绩效评价等信息,需要运用管理会计迅速对财务数据及与管理相关的非财务数据决策。笔者分析了科研项目管理具有政策性、综合性和长期性、盈利性与非盈利性并存、不确定性和经济技术的复杂性,指出了管理会计在应用中存在的问题,阐述了管理会计在科研项目管理中的重要性,提出了管理会计在科研项目管理中运用的策略与措施,对企业科研经费管理具有借鉴意义。
Management accounting in the company all the financial accounting related to the scope of application, covering a comprehensive budget management, cost management, investment management, human resources management, risk assessment and control, performance evaluation and other information, the need to use management accounting quickly on the financial data and management-related Non-financial data decisions. The author analyzes the complexity of the management of scientific research project with policy, comprehensiveness and long-term, profitability and non-profit, uncertainty and economy and technology, points out the problems in the application of management accounting, The importance of scientific research project management, put forward the management accounting in the research project management strategies and measures used for scientific research funding management has reference.