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本期专题[编者按]管理会计的重要性已为越来越多的企业所认知。然而,很多企业在管理会计的推行中也遇到一些困惑:管理会计如何与企业战略相结合,做到为战略落地服务?如何通过管理会计的推进更大程度地促进业务发展,提高企业经营效率和经营效益?大型企业集团的管理会计推进如何才能做到有序、有效?如何使管理会计的诸多工具做到有效整合、相互支撑?中国兵器装备集团公司作为一家多产业共同发展的大型军工企业集团,为解决发展中面临的规模大、企业多、行业分散、集团化财务管控难度大等
Current Issue [Editor’s Note] The importance of management accounting has become more and more recognized by the business community. However, many companies also encountered some puzzled in the implementation of management accounting: how to integrate management accounting with corporate strategy, to serve the strategic ground? How to promote the business management to a greater extent to promote business efficiency And operational efficiency? How can the large-scale enterprise group’s management accounting advancement be orderly and effectively? How to effectively integrate and support many management accounting tools? As a large-scale military industrial enterprise with multi-industry and common development, China North Industries Group Corporation Group, to solve the development of the face of large-scale, multi-business, decentralized industries, the Group of financial control difficult