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在社会经济发展的推进下以及经济管理手段越来越多样化和成熟化,企业管理者们对业务预测、控制的要求也越来越高,因此管理会计很好得迎合了这些需求,管理会计工具和方法不断创新发展,从理论逐渐走向实践运用。本文例举了管理会计工具在企业经营管理中的五种具体运用,表明了这些运用在企业经营管理中的作用是财务会计工作的深化和延伸。最后结合作者在管理会计方面多年的工作经验对管理会计在企业经营中提出了一些应用思考和建议。
With the development of social economy and the diversification and maturity of economic management tools, business managers have become increasingly demanding in business forecasting and control. Therefore, management accounting is well suited to meet these needs. Management accounting Tools and methods of continuous innovation and development, gradually moving from theory to practice. This article illustrates five specific applications of management accounting tools in the management of enterprises, and shows that these functions are the deepening and extension of financial accounting in these enterprises. Finally, combined with the author’s many years of work experience in management accounting, this paper puts forward some application and suggestions to management accounting in the enterprise management.