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管理会计是我国“十三五”会计发展规划的重要部分,也是近年来我国会计职能转变的重要事件。管理会计是企业经营管理中,会计发挥管理职能,以企业经营管理等财务数据为依据,通过全面预算、成本管理、绩效管理、营运管理、战略管理等基础手段,为企业经营管理的不断提升提供具体办法与主要措施。工业企业和商业企业是我国企业的两种重要组成类型,在管理会计的实施过程中,对于不同类型企业应结合实际,采取相应的管理措施,以不断提升管理会计对企业的积极作用效果。本文首先概述了管理会计的主要内容,进而分别从管理会计的内涵、外延、基础等方面分析管理会计在工业和商业中的异同。
Management accounting is an important part of China’s “13th Five-Year Plan” accounting development planning and also an important event in the transformation of accounting functions in China in recent years. Management accounting is the business management, accounting management functions to play, with business management and other financial data as the basis, through the overall budget, cost management, performance management, operation management, strategic management and other basic means for the continuous improvement of business management Specific measures and major measures. Industrial enterprises and commercial enterprises are two important types of enterprises in our country. During the implementation of management accounting, different types of enterprises should take corresponding management measures to improve the positive effect of management accounting on enterprises. This article first summarizes the main contents of management accounting, and then analyzes the similarities and differences of management accounting in industry and commerce from the connotation, extension and foundation of management accounting respectively.