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目前,因为社会主义市场经济发展发展的不完善,企业对管理会计的重视度不高,很多企业还停留在“拍脑袋”决策的阶段,管理会计对于提高企业的经济效益有着重要作用,有益于提升施工企业的市场竞争力。管理会计学在我国发展的比较晚,也就有30年的时间,虽然取得了一定的成效但是在企业的实际应用中却没有达到乐观的预期。管理会计在施工企业应用,使施工企业的决策有了一定的科学指导,但要如何才能发挥它的重要作用,就必须在实践中总结适合管理会计的应用模式。
At present, due to the imperfect development of the socialist market economy, enterprises pay little attention to management accounting. Many enterprises still remain in the stage of “making decisions”. Management accounting plays an important role in raising the economic efficiency of enterprises. Benefit to enhance the market competitiveness of construction enterprises. The development of management accounting in our country later, there are 30 years, although achieved some success, but in the practical application of the enterprise did not reach the optimistic expectations. The application of management accounting in construction enterprises makes the decision-making of construction enterprises have some scientific guidance. However, how to play its important role, it is necessary to summarize the practical application of management accounting model.