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电力企业是资金、技术密集型的社会公益性企业,随着科学技术的不断利用,生产经营日趋复杂化、多元化,整个企业的管理正朝着定量化、精密化的方向发展,而管理会计突破了传统财务会计框图的局限性,把运筹学、系统工程学和数理统计学中的许多相关学科的数量方法吸收、引进、结合到会计中来,并利用现代数学方法对所掌握的数据进行认真的科学的加工处理,
Electric power companies are capital- and technology-intensive social welfare enterprises. With the continuous use of science and technology, production and operations are becoming increasingly complex and diversified. The management of the entire company is moving in the direction of quantification and precision, and management accounting Breakthrough the limitations of the traditional financial accounting diagram, absorb, introduce, and integrate the quantitative methods of many related disciplines in operations research, systems engineering, and mathematical statistics into accounting, and use modern mathematical methods to analyze the data Serious scientific processing,