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当前,企业之间的竞争日趋激烈,要想在激烈的市场竞争中立于不败之地,企业就要进行内部改革,直接关系到企业的发展壮大。与此同时,管理会计在不断的发展,不仅使会计学科的内容得到了充实,还有利于企业经济效益的提升,使企业在市场竞争中占据了主要地位。但是,企业在管理会计的实际应用过程中,仍然存在着一些问题,亟待改进。基于此,文章就企业应用管理会计存在的问题及措施进行分析。
At present, the competition among enterprises is getting fiercer and fiercer. In order to stay invincible in the fierce market competition, enterprises need to carry out internal reforms, which are directly related to the development and growth of enterprises. At the same time, the continuous development of management accounting not only enriches the contents of the accounting discipline, but also enhances the economic benefits of the enterprise and makes the enterprise occupy a dominant position in the market competition. However, there are still some problems in the actual application of management accounting in enterprises, and they are in urgent need of improvement. Based on this, the article analyzes the problems and measures of enterprise application management accounting.