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随着企业精细化管理的深入,管理会计的重要性日益凸显,但是由于企业关注度不高、管理会计在企业中应用效果不理想、管理会计制度体系不完善等原因,管理会计在实务工作中,并没有发挥出其应有的作用。通过从管理层关注和管理会计工作者的努力两方面进行分析,探讨做好管理会计工作,让管理会计发挥应有作用、提升管理会计价值的方法和途径,明确只有在助力企业竞争力提升的过程中,管理会计才会拥有更加宽广的舞台。
With the deepening of enterprise fine management, the importance of management accounting has become increasingly prominent. However, due to the low degree of concern of the enterprise, the unsatisfactory effect of management accounting in the enterprise and the imperfect management accounting system, management accounting in the practical work , Did not play its due role. By analyzing the management’s attention and managing the efforts of accounting workers, this paper discusses ways and means of management accounting to make management accounting play its due role and enhance management accounting value. Only when the competitiveness of enterprises is promoted In the process, management accounting will have a broader stage.