探究管理会计视角下的成本管理

Exploration of Cost Management from the View of Accounting Management

实践表明,在企业的日常管理活动中,科学运用管理会计,能够帮助企业在组织战略、经营目标等多个方面实现更高层次的经济价值和文化价值。因此,在管理制度日益完善的企业发展背景下,管理会计已经逐渐被多个企业所认可。当前,在企业的管理工作中,管理会计理念已经被广泛渗透到成本管理等多个方面。本文主要剖析将管理会计理论合理应用于企业成本管理中的效果,并探讨管理会计在我国企业中的未来发展趋势,以期促使管理会计更好地为企业的发展服务。

As practice indicates,in corporate management,a scientific application and management of accounting would help company achieve a higher- leveled economic and cultural value in organizational strategies,operation targets,etc. Therefore,with the improvement of corporate management system,accounting management has gradually been accepted by many companies. Currently,in corporate management,the concept of accounting management has been widely permeated into many aspects,including cost management. The paper mainly makes an analysis on the effect of a proper application of accounting management theories for corporate cost management,holds a discussion over the future trend of accounting management in China in order to make accounting management better serve the development of corporations.