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中央企业近十年快速发展,规模不断扩大,过去的管理模式已经不能适应发展的需要。企业要打造百年品牌,开展管理提升活动、实行全面预算管理十分必要。南航在实施战略转型之机开展全面预算管理对企业基础管理将有更大提升。而在全面预算管理实行过程中,财务人员特别是管理会计是重要一环。管理会计与传统财务会计有本质不同,应站在企业战略的高度来思考企业的发展问题,本文详细阐述了管理会计应有的战略意识。
The rapid development of the central government in the past decade, expanding the scale of the past, the management model has been unable to meet the needs of development. Enterprises to create a century brand, to carry out management activities to enhance the implementation of a comprehensive budget management is necessary. China Southern Airlines in the implementation of the strategic transformation of the machine to carry out a comprehensive budget management of the basic management of enterprises will be greatly enhanced. In the process of implementation of the overall budget management, financial personnel, especially management accounting is an important part. Management accounting and traditional financial accounting are essentially different, should stand in the height of the corporate strategy to think about the development of enterprises, this paper elaborated on the strategic awareness of management accounting should be.