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管理会计要发挥其在规划、决策、控制和评价方面的重要作用,从而实现它提高企业经营效率和效益的最终目的,主要是通过财务分析和预算管理来实现。财务分析是实现管理会计在规划、决策方面作用的基础。预算管理,包括预算编制、预算执行、预算考核是实现管理会计在控制和评价方面的重要作用的有力保障。
Management accounting to play its important role in planning, decision-making, control and evaluation in order to achieve its ultimate goal of improving business efficiency and effectiveness, mainly through financial analysis and budget management to achieve. Financial analysis is to achieve management accounting in planning, decision-making basis. Budget management, including budgeting, budget execution and budget assessment, is a powerful guarantee for the important role of management accounting in control and evaluation.