摘要
现代企业运营管理是一个复杂而系统的过程,涉及多方面的因素和变量,需要企业全面考虑内外部环境,制定合理的战略和决策,并实现有效的实施和监控。在这一过程中,管理会计作为企业内部管理的手段和方法,在企业的战略、组织结构和经营过程等方面都发挥着重要作用。首先,文章将讨论管理会计与现代企业运营管理的关系。管理会计是现代企业运营管理的基础、核心和保障,这是因为管理会计能够提供有关企业内部运营和管理的精确数据及信息,帮助企业管理者更好地制定决策和规划,从而高效地实现企业运营目标。并在此基础上,进一步分析了管理会计对现代企业运营管理的影响。管理会计不仅影响企业的战略规划和决策制定,而且对企业的组织结构和经营过程等方面都产生着积极地影响。最后,文章将详细探讨管理会计在现代企业运营管理中的应用,包括在企业内部管理和运营管理中的应用,以及在企业外部环境中的应用,并进一步阐述管理会计在现代企业运营管理中的重要作用,为企业提供一些有益的参考和借鉴。
Modern enterprise operation management is a complex and systematic process,involving many factors and variables,requiring enterprises to comprehensively consider the internal and external environment,formulate reasonable strategies and decisions,and achieve effective implementation and monitoring.In this process,management accounting,as a means and method of internal management of enterprises,plays an important role in the strategy,organizational structure and business process of enterprises.First,this article will discuss the relationship between management accounting and modern business operation management.Management accounting is the foundation,core and guarantee of modern enterprise operation management,because management accounting can provide accurate data and information about the internal operation and management of the enterprise,so as to help enterprise managers make better decisions and plans and efficiently achieve enterprise operation goals.On this basis,the impact of management accounting on modern enterprise operation management is further analyzed.Management accounting not only affects the strategic planning and decision-making of enterprises,but also has a positive impact on the organizational structure and business process of enterprises.Finally,this paper will discuss in detail the application of management accounting in modern enterprise operation management,including the application of internal management and operation management,as well as the application in the external environment of enterprises,and further elaborate the important role of management accounting in modern enterprise operation ma nagement,and provide some useful references for enterprises.
作者
尤磊
YOU Lei(Tianjin Dongao Times Training School Co.,Ltd.,Tianjing 300171,China)
出处
《商业观察》
2023年第36期73-76,共4页
BUSINESS OBSERVATION
关键词
管理会计
现代企业运营管理
影响
应用
management accounting
modern enterprise operation management
impact
application