管理会计在企业管理实务中的作用

The role of management accounting in business management practice

无论是在完善企业财务管理工作上,还是在促进企业经济最大化上,管理会计都发挥着十分重要的作用。也正因如此,如何在企业管理实务中充分发挥管理会计的作用,使其能够不断地强化企业内部管理工作,真正为企业的发展起到保驾护航的作用,则成为现如今管理会计的重点研究方向。从多个角度入手对管理会计的概念及其在企业管理中的重要作用展开探讨,并提出在企业管理实务中如何发挥出管理会计的最大效用,以期更好地为企业发展保驾护航。

Whether in improving the financial management of enterprises,or in promoting the maximization of the economy,management accounting plays a very important role.For this reason,how to give full play to the role of management accounting in the practice of enterprise management so that it can continuously strengthen the internal management of enterprises and truly escort the development of enterprises becomes the key research of management accounting nowadays direction.This article discusses the concept of management accounting and its important role in business management from many angles,and proposes how to exert the maximum utility of management accounting in business management practice so as to better protect the business development.