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管理会计已作为现代会计的一个分支,是现代企业管理的重要工具。管理会计包括决策分析、预算编制、成本分析以及责任会计的推行等,其在利用财务会计历史资料和信息进行科学预测分析、优化资源配置与使用、准确调节和控制各类经济活动、合理评价考核业绩等方面上的功能是不可替代的。
As a branch of modern accounting, management accounting is an important tool of modern enterprise management. Management accounting, including decision analysis, budgeting, cost analysis and the implementation of the responsibility of accounting, the use of financial accounting historical information and information for scientific predictive analysis, optimizing the allocation and use of resources, accurate regulation and control of various economic activities, a reasonable assessment assessment Performance and other aspects of the function is irreplaceable.