摘要
在财务管理系统当中,管理会计占据着非常重要的位置,可以对经济发展起到优化指导的作用,企业可以应用管理会计的最终结果,结合实际的发展情况以及自身的企业定位,建立起良好的管理系统。基于此,本文主要分析清单管理的主要方式以及概念,介绍清单管理的一般属性,并且探讨清单管理应用在企业管理会计当中的具体效果,分析其应用环境、探讨其应用的弊端和优势,从而进行优化设计,提高管理会计的实际效果。
In the financial management system,management accounting occupies a very important position,which can play an optimal guiding role in economic development.Enterprises can apply the final results of management accounting,combine the actual development situation and their own corporate positioning to establish good management system.Based on this,this article mainly analyzes the main methods and concepts of checklist management,introduces the general properties of checklist management,and discusses the specific effects of checklist management in business management accounting,analyzes its application environment,and discusses the disadvantages and advantages of its application,so as to optimize the design and improve the actual effect of management accounting.
作者
刘晓钰
LIU Xiao-yu(Lingnan Institute of Technology,Guangzhou 510663,China)
出处
《价值工程》
2020年第3期57-60,共4页
Value Engineering
基金
“大智移云”背景下的高职院校会计人才培养模式的探索与实践CJ201847
关键词
清单管理
管理会计
财务管理
inventory management
management accounting
financial management