管理会计视角下高新技术企业降本增效实践与启示——以M公司为例

Practice and Enlightenment of Cost Reduction and Efficiency Improvement from the Perspective of Management Accounting——Take Company M as an example

高新技术企业只有切实构建有效的管理会计体系,才能进一步提高经营效率,实现战略发展目标,为实现价值最大化提供保障。基于此,以M公司为例,对M公司以降本增效为核心的管理会计体系构建进行了思考,从促进M公司价值增值角度出发,分析了M公司管理会计存在的问题,并针对这些问题提出了合理化的建议,不断优化M公司的管理会计方法,避免因管理会计缺陷而影响公司的价值增值。

High-tech enterprises can only enhance operational efficiency and achieve strategic development goals,thereby maximizing value,by effectively establishing a sound management accounting system.Based on this,this paper takes Company M as an example to reflect on the construction of the management accounting system with cost reduction and efficiency improvement at core.Starting from the perspective of promoting value addition within Company M,this paper analyzes the existing issues in the company's management accounting,and provides rational suggestions to address these problems and continuously optimizes Company M's management accounting methods,aiming to prevent any impact on the company's value addition due to deficiencies in management accounting.