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管理会计在推动企业管理升级,推进企业提升核心竞争力,实现发展战略功能日益得到理论界和实务界认可,但在具体实践上,中小企业引入管理会计,推进企业发展的案例不多,加之中小企业管理会计人才少、财务职能不够完善等,导致中小企业对引入和运用管理会计推进企业发展不够积极,成功案例不多。本文通过A企业成功引入管理会计,取得良好管理效果,引导更多中小企业放下包袱,积极运用新的管理理念和手段,推动企业更好更快地发展。
Management accounting is increasingly recognized by theorists and practitioners in promoting the upgrading of enterprise management, promoting the core competitiveness of enterprises and realizing the strategic functions of development. However, in practice, the introduction of management accounting by small and medium-sized enterprises (SMEs) and the promotion of enterprise development are few, Small number of accounting and management of business management, financial functions are not perfect, resulting in SMEs to introduce and use of management accounting to promote enterprise development is not positive enough, the success of small cases. In this paper, the successful introduction of management accounting by enterprise A has achieved good management results, led more SMEs to lay down their burdens, and actively applied new management concepts and methods to promote better and faster enterprise development.