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目前,随着社会进步和经济发展,统计方法作为一种分析方法被广泛地应用在管理会计中。同时,统计分析领域的发展也需要会计信息的支持。本文分别从管理会计的预测、决策、控制和评价四大职能入手,对统计方法在管理会计四大职能中的应用进行简单探析。以期能够加强统计方法在管理会计实务中的使用,帮助职业界在公司经营管理中对涉及到的相关问题能够进行科学有效地指导,以保证公司的运作效率。
At present, with the social progress and economic development, statistical methods as a method of analysis is widely used in management accounting. At the same time, the development of statistical analysis also needs the support of accounting information. This article starts from the four major functions of the management accounting forecast, decision-making, control and evaluation, and makes a brief analysis of the application of the statistical method in the four major functions of management accounting. With a view to strengthening the use of statistical methods in management accounting practices and helping the professional circles to guide the related issues involved in the operation and management of enterprises scientifically and effectively so as to ensure the operational efficiency of the company.