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管理会计是从现代会计学中延伸出来的重要分支,其所研究的内容,同企业内部进行的管理程序能够互相适应,又与管理会计的相关职能相互对应。管理会计的相关职能总共划分为三个部分,分别是:管理会计基本方法、计划与决策会计以及执行与控制会计。随着管理会计的出现以来,为了拟补不足之处,不断的吸收着像如现代管理科学、运筹学以及预测等有着相互关联的研究成果,如此一来,则可以使其内容上更加的丰富,同时计划以及决策会计的内容也会大量的增加。在进行企业管理活动的过程之中,管理会计在整个过程中发挥着与之职能相对应的作用,而管理会计的职能以及相关方面的内容则同企业内部的管理循环有着密切的联系。管理会计主要的作用便是为企业相关的经营活动提供更为有效的经济信息,使得企业的管理人员能够加强对企业整体的管理,同时提高企业对相关经营活动的经营效率。
Management accounting is an important branch extending from modern accounting. The contents of the study can be adapted to the management procedures carried out within the enterprise, and correspond to the functions of management accounting. The related functions of management accounting are divided into three parts altogether: the basic methods of management accounting, planning and decision-making accounting, and implementation and control accounting. With the advent of management accounting, in order to make up for the deficiencies, it constantly absorbs the interrelated research results such as modern management science, operations research and forecasting, so as to make it more abundant in content At the same time, the content of planning and decision-making accounting will also increase significantly. In the process of enterprise management activities, management accounting plays a corresponding role in the whole process. However, the functions of management accounting and the related aspects are closely linked with the management cycle in the enterprise. The main function of management accounting is to provide more effective economic information for the related business activities of enterprises so that the managers of the enterprises can strengthen the overall management of the enterprises and improve the management efficiency of the related business activities.