浅谈管理会计在我国企业管理中的应用

Analysis on the Application of Management Accounting in China's Enterprise Management

管理会计相较于财务会计具有方法多样性和时间随意性的特点,这使得管理会计的核算活动更加快捷和有效。在目前使用的比较广泛的成本管理注重在产品生产过程中的日常控制,而管理会计则是注重事前的成本管理,从"源头"开始控制成本。

Compared with the financial accounting, management accounting has the characteristics of diversity of methods and randomness of time, which makes the accounting activities of management accounting more faster and effective. At present, the cost management that is widely used mainly focuses on the daily control in the production of the product. But management accounting focuses on the prior cost management and controls costs from the ＂source＂.