现阶段,市场竞争越来越激烈,企业开始逐渐加大内部管理力度,而在这一背景下管理会计应运而生。管理会计的目的主要是为了进一步提升企业经济效益与推进企业可持续发展,其在企业经营管理中的作用越来越重要,已经成为企业核心竞争力提升的一种重要方式。本文主要针对管理会计应用于企业经营中的问题进行深入分析,探讨企业经营中管理会计应用问题的应对策略及其价值。 At this stage, more and more fierce market competition, enterprises began to gradually increase internal management, and in this context, management accounting came into being. The purpose of management accounting is mainly to further enhance the economic efficiency of enterprises and promote the sustainable development of enterprises. Its role in business management is more and more important, and it has become an important way for enterprises to enhance their core competitiveness. This paper mainly analyzes the problems that management accounting applies to the operation of the enterprise, and discusses the coping strategy and its value of the management accounting application in the enterprise management.