推动烟草行业管理会计应用与发展的思考

Thoughts on Promoting the Application and Development of Management Accounting in the Tobacco Industry

烟草行业作为我国支柱性产业之一,当前的发展态势也发生了一定的改变,整体上实现了从“成长期”向“成熟期”的过渡。而管理会计作为能帮助企业实现降本增效的重要手段,需结合当前烟草行业的发展需求,在更高层次上实现自身的服务价值,以此促进烟草行业未来的良好发展。以烟草行业管理会计为研究对象,就其在烟草行业发展中的应用现状展开分析,并就如何推动其在烟草行业中的良好应用展开了简要探讨。

Tobacco industry is one of the pillar industries in China,whose development trend has undergone certain changes,realizing the transition from the growth stage to the mature stage.As an important means to help enterprises reduce costs and increase efficiency,management accounting needs to combine the current development needs of the tobacco industry to realize its own service value at a higher level,so as to promote the good development of the tobacco industry in the future.Taking management accounting in the tobacco industry as the research object,this paper analyzes the present status of the management accounting application in tobacco industry,and briefly discusses how to promote its good application in tobacco industry.