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随着经济和科技的发展,企业之间的竞争趋势越来越激烈,针对企业的管理方式也越来越综合化和多样化。对企业来说,创造价值是企业最为重要的职能,因此价值管理是我国企业管理中最为关键的一环,而基于价值管理的管理会计则是企业价值管理中最为核心的部分。本文将从管理会计的方法、优势出发全面地分析管理会计在企业价值管理中的作用,从而提高管理会计在企业价值管理中的应用与实施。
With the development of economy and science and technology, the competition among enterprises is becoming fiercer and fiercer, and the management methods for enterprises are becoming more and more integrated and diversified. To the enterprise, to create value is the most important function of the enterprise. Therefore, the value management is the most crucial part in the enterprise management in our country. The management accounting based on the value management is the most important part of the enterprise value management. Based on the methods and advantages of management accounting, this paper comprehensively analyzes the role of management accounting in enterprise value management so as to improve the application and implementation of management accounting in enterprise value management.