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烟草企业在当前经济下滑、社会大控烟环境下面临着严重的经济形势。因此,提高烟草企业的竞争力、扩大烟草企业的发展空间成为烟草企业的重大工作,而管理会计则可以帮助烟草企业更好的管理企业、升级管理、增强烟草企业的发展力度。因此,要加强烟草企业对管理会计的利用,并根据烟草企业自身实际情况合理的改造管理会计让其融入企业文化与管理中。
In the current economic downturn, tobacco companies are facing serious economic situation under the environment of major tobacco control. Therefore, increasing the competitiveness of tobacco companies and expanding the development space of tobacco companies become major tasks for tobacco companies. Management accounting can help tobacco companies better manage their businesses, upgrade their management and enhance the development of tobacco companies. Therefore, it is necessary to strengthen the utilization of management accounting by the tobacco companies and to rationalize the management accounting according to the actual conditions of the tobacco companies to integrate them into the corporate culture and management.