管理会计在船舶修造企业应用的理论探讨

文章主要介绍管理会计的基本原理和其区别于传统财务会计的独特之处,强调管理会计中的预测决策体系、全面预算管理及责任会计在船舶修造企业中的适用性,为管理会计在船舶修造企业的应用提出建设性的对策。

Based on the basic principle and its speciality against the traditional accountant, introduces the applicability of managing accountant, with its functions of calculating, policy budget this paper mainly -making system, management and executive accountant, which suggests some constructive ideas on managing accountant applied in ship yards.