摘要
在我国经济发展的历程中,中小企业发挥着极为重要的作用。而在企业管理工作中,管理会计又起着重要的作用。但在当前,很多中小企业在管理会计的实践中存在着不少问题。文章分析了中小企业在管理会计的实践中存在的问题,并针对这些问题提出了相应的对策建议,为中小企业提供借鉴。
In the course of China's economic development,small and medium-sized enterprises play a very important role.In the enterprise management,management accounting plays an important role.But at present,there are many problems in the practice of management accounting in many small and medium-sized enterprises.This paper analyzes the problems existing in the practice of management accounting of small and medium-sized enterprises,and puts forward corresponding countermeasures and suggestions for these problems,so as to provide reference for small and medium-sized enterprises.
作者
刘博文
LIU Bo-wen(Xi'an Polytechnic University,Xi'an 710600,China)
出处
《价值工程》
2021年第17期57-58,共2页
Value Engineering
关键词
管理会计
企业经营管理
中小企业
management accounting
enterprise operation and management
small and medium-sized enterprises