笔者由于工作关系,与会计实际工作者接触较多,了解不少同志对管理会计这门新知识很感兴趣,但又常常感到难学,为“不知如何应用”而犯难。下面,举三个简单例子,与广大读者谈一谈如何摆脱传统观念的束缚,自觉应用管理会计“算活帐”,加强会计分析工作,为提高经济效益服务。例一:某百货公司本年度计划销售某种 Due to my working relationship, I have had more contacts with actual accounting practitioners. I understand that many comrades are very much interested in this new knowledge of management accounting, but often find it hard to learn and make a fuss for “I do not know how to apply”. Next, cite three simple examples, talk with readers about how to get rid of the shackles of traditional concepts, and consciously apply management accounting “live accounts” to strengthen accounting analysis so as to improve economic efficiency. Example 1: A department store plans to sell something this year