数字化转型背景下企业管理会计工具应用探讨

Discussions over Application of Management Accounting Tools under Background of Digital Transformation of Enterprises

管理会计源于成本会计,其核心任务在于运用管理会计工具提升企业经营管理水平。本文基于企业数字化转型背景,从管理会计工具本身出发,分析企业实际应用管理会计工具的典型案例;同时结合现阶段管理会计工具运用过程中出现的应用体系不完善、应用成本较高、应用难度较大和缺乏高端人才等问题,提出构建科学的管理会计工具体系、创新管理会计方法、合理选择管理会计工具、加强管理会计专业人才队伍建设等建议,以进一步推动管理会计工具的应用。

Management accounting is derived from cost accounting. Its core task is to use management accounting tools to improve corporate management. Based on the background of digital transformation of enterprises,starting from the management accounting tools themselves to analyze the typical cases of the actual application of management accounting tools in enterprises,and combining the problems such as imperfect application system,high application cost,great difficulty in application and lack of high-end talents in the application process of management accounting tools at the present stage,this paper puts forward suggestions such as constructing a scientific management accounting tool system,innovating management accounting methods,choosing management accounting tools reasonably and strengthening the construction of management accounting professionals so as to further promote the application of management accounting tools.