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管理会计应用始于20世纪初,是企业为应对市场竞争,实行职能管理与科学管理,从传统会计中分离出来的新兴学科,其主要目标是参与企业经营管理,为企业决策提供信息支撑。目前,管理会计在我国企业中的应用还存在许多问题。本文从这些问题入手,探讨了如何更好地在企业中应用管理会计。
The application of management accounting began at the beginning of the 20th century. It is an emerging discipline which is separated from traditional accounting in order to cope with market competition, implement functional management and scientific management. Its main objective is to participate in business management and provide information support for enterprise decision-making. At present, there are still many problems in the application of management accounting in Chinese enterprises. This article starts with these questions and explores how to better apply management accounting in the enterprise.