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管理会计,又称内部报告会计,是旨在提高企业经济效益,并通过一系列专门方法,利用财务会计提供的资料及其他资料进行加工、整理和报告,使企业各级管理人员能据以对日常发生的各项经济活动进行规划与控制,并帮助决策者做出各种专门决策的一个会计分支。管理会计在企业的经营管理活动中正发挥越来越重要的支柱作用。本文主要就如何加强管理会计在企业财务管理中的应用进行简要阐述。
Management accounting, also known as internal reporting accounting, is designed to improve the economic efficiency of enterprises, and through a series of specialized methods, the use of financial accounting information and other information processing, collation and reporting, so that managers at all levels of business can be based on the right The daily activities of economic planning and control, and to help policy makers make a variety of specialized decision-making an accounting branch. Management accounting is playing an increasingly important and pillars role in the operation and management of enterprises. This article mainly elaborates how to strengthen the application of management accounting in enterprise financial management.