浅谈基于管理会计视角的成本管理

Brief Discussion on Cost Management Based on the Perspective of Management Accounting of Management Accounting

管理会计的合理利用有利于提高企业的经济效益。此文阐述了管理会计的基本概念,结合目前管理会计在企业成本核算与管理中的现状,分析了企业管理会计在成本管理中所起到的作用,并提出了相应的提高成本管理水平的措施,以促进管理会计在企业成本管理中的应用。

The rational utilization of management accounting is helpful to improve the economic benefit of enterprises.This paper expounds the basic concept of management accounting,analyzes the role of enterprise management accounting in cost management combined with the present situation of management accounting in enterprise cost accounting and management,and puts forward corresponding measures which can improve the cost management level in order to promote the application of management accounting in enterprise cost management.