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随着经济的发展和市场竞争的日益激烈,成本控制成为企业生存和发展的关键,管理会计作为会计学的一部分,其基本职能就是记录企业成本、核算企业费用,对促进企业管理和提升企业价值起着至关重要的作用。由于管理会计和财务会计之间存在着很多差异,对管理会计在我国企业生产经营中的应用提出了挑战。因此,针对目前管理会计在我国企业生产经营中面临的现状提出相关解决的措施,促进管理会计在我国的发展。
With economic development and increasingly fierce market competition, cost control has become the key to the survival and development of enterprises. As a part of accounting, management accounting basically records the cost of enterprises, calculates the cost of enterprises, promotes the management of enterprises and enhances the value of enterprises It plays a vital role. Because there are many differences between management accounting and financial accounting, it poses challenges to the application of management accounting in our country’s production and operation. Therefore, in view of the current situation of management accounting in the production and operation of enterprises in our country, we put forward relevant measures to promote the development of management accounting in our country.