摘要
管理会计是现代会计的分支,旨在帮助饲料企业优化内部管理,提高经济效益。饲料企业在面对激烈的市场竞争,需要提高对市场经济的适应能力,凸显管理会计的作用。基于此,本文主要从管理会计的职能出发,分析了管理会计在饲料企业中的应用,希望借助管理会计来实现对饲料企业经济业务活动的有效控制,并根据会计信息来参与饲料企业的经营决策,实现饲料企业的可持续发展。
Management accounting is a branch of modern accounting,which aims to help feed enterprises optimize internal management and improve economic benefits.In the face of fierce market competition,feed enterprises need to highlight the role of management accounting in order to improve their adaptability to the market economy.Based on this,this paper mainly analyzes the application of management accounting in feed enterprises from the function of management accounting,hoping to realize the effective control of economic and business activities of feed enterprises with the help of management accounting,and participate in the management decisions of feed enterprises according to accounting information,so as to realize the sustainable development of feed enterprises.
作者
李婉
LI Wan(Zhengzhou University of Economics and Business,Zhengzhou,Henan Province 450000,China)
出处
《中国饲料》
北大核心
2022年第24期93-96,共4页
China Feed
关键词
管理会计
职能
饲料企业
management accounting
functions
feed enterprises