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所谓的管理会计,指的就是企业为了保证其正常运营而建立的一种管控制度。管理会计是企业内部众多管理形式中十分重要的一种,因为它对各种经济方案起到了系统优化的作用,各种必备的数据、文件都由它来提供,所以,管理会计对企业的高层决策和经济效益的实现发挥着直接的影响。我国更加重视经济的发展效率,对于各种经济组织来说,管理会计的重要性也就不言而喻,而分析和研究管理会计的道路还是很长,将管理会计在企业中进行普及和推广还需一段时日。
The so-called management accounting, refers to the business in order to ensure its normal operation and establish a control system. Management accounting is one of the most important forms of management in an enterprise because it plays a systematic and optimized role in various economic programs. Various kinds of necessary data and documents are provided by it. Therefore, High-level decision-making and the realization of economic benefits have a direct impact. Our country pays more attention to the efficiency of economic development. For various economic organizations, the importance of management accounting is self-evident. However, the way to analyze and study management accounting is still very long. The management accounting is popularized and promoted in enterprises It will take some time.