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在现代企业的管理,积极构建与运用管理会计视角下层次分析法,对于广电企业在市场竞争中取得成功具有重要的意义。由于各种因素的影响,当前很多广电企业很难直接对分公司、子公司与各部门的所有经营活动做出决策并进行财务管理,管理能力比较很大不足,必须依靠有效的管理会计视角下层次分析法进行疏导和管理。本文首先分析了广电企业财务分析的现状与问题,探讨了管理会计的特征与对企业管理的影响,论述了管理会计视角下层次分析法在广电企业财务分析中的应用措施:在财务分析中实践全员成本管理、实行财务集中管理、实行全面预算管理、健全财务分析的组织管理体系。
In the modern enterprise management, actively building and applying AHP under the view of management accounting is of great significance to the success of radio and television enterprises in the market competition. Due to various factors, it is very difficult for many radio and television enterprises to directly make decisions and conduct financial management on all the business activities of branches, subsidiaries and various departments. The management ability is quite deficient and must rely on the effective management accounting perspective AHP to ease and management. This article first analyzes the status quo and problems of financial analysis of radio and television enterprises, explores the characteristics of management accounting and its impact on business management, and discusses the application of AHP in the financial analysis of radio and television enterprises from the perspective of management accounting: practice in financial analysis Full cost management, the implementation of centralized management of finance, the implementation of a comprehensive budget management, improve the financial management of the organization and management system.