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管理会计是管理学与会计学的一门分支学科,是一门比较冷门的学科,在国外这门学科对企业发挥了重要的作用,在我国,这门学科还没有建立健全它的管理机制,但是很多人都看到它对企业带来的巨大利益影响,对于企业来说,合适有效的管理会计正在慢慢崛起。
Management accounting is a branch of management and accounting, is a relatively popular subject, which plays an important role in business abroad. In our country, this discipline has not established and perfected its management mechanism, But many people see the huge benefits it brings to the business, and the right and effective management accounting for the business is slowly emerging.