论文部分内容阅读
现阶段世界发达国家管理会计系统非常完善,而我国管理会计还存在较大的提升空间,二0一四年财政部再次推广运用管理会计,弥补对财务会计在预测、决策及控制方面的不足。地勘行业是国民经济的基础行业,随着制度的进一步完善,为满足管理要求,建立本行业自身的管理会计应用体系和模型,非常必要,本文就地勘单位如何应用管理会计,举例进行分析探讨。
At this stage, the management accounting system of the developed countries in the world is very perfect, and there is still much room for improvement in China’s management accounting. In 2014, the Ministry of Finance once again promoted the use of management accounting to make up for the deficiencies in forecasting, decision-making and control over financial accounting. Geological prospecting industry is the basic industry of the national economy. As the system is further improved, it is necessary to establish its own management accounting application system and model in order to meet the management requirements and how to apply the management accounting to the geological survey units. Discussion.