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现阶段,管理会计彻底打破了传统的注重事后管理的管理模式,将事前、事中以及事后管理进行有机的结合,注重事前财务数据、经营数据的预测,在事中管理中对各个环节进行严格的控制和监督,再加之严格的事后评价管理,使得管理会计不仅能为企业的决策者提供科学有效的数据资料而且还能为企业的重大经营管理提供战略性的支持,对于提高企业财务精细化管理水平有着一定的促进和引导的作用,所以如何将管理会计切实地应用到企业财务精细化管理工作中逐渐成为财务人员重点研究的课题之一,因此,本文就财务精细化管理进行了简单的概述;论述了管理会计的目标、预测、未来规划、参与决策以及业绩评价;探究了以财务会计为主的核算型会计向管理会计转型的必然性;分析了管理会计在企业财务精细化管理工作中的作用;之后以笔者所在公司为例,提出了一些许运用管理会计加强企业财务精细化管理的方式,以期能够促进企业更好更快地发展和进步。
At this stage, management accounting completely broke the traditional focus on management mode of ex post management, the combination of ex ante, transaction and ex post management organically, pay attention to the ex ante financial data, the forecast of operating data, the management of all aspects of the strict Control and supervision, combined with strict ex-post evaluation management, make management accounting not only provide scientific and effective data for enterprise’s decision-makers but also provide strategic support for the major operation and management of the enterprise, Management level has a certain role in promoting and guiding. Therefore, how to effectively apply management accounting to the management of corporate financial precision has gradually become one of the key topics for financial officers. Therefore, Summarizes the objectives, forecasts, future plans, participation in decision-making and performance evaluation of management accounting; explores the inevitability of accounting accounting, accounting accounting-based accounting to management accounting; analysis of the management accounting in the management of corporate financial refinement The role of the company after the author as an example, put forward Little use of management accounting to strengthen the financial management of fine fashion, with a view to facilitate better and faster business development and progress.