摘要
管理会计对企业成本控制和风险控制有重要作用,高质量的管理会计能有效降低企业成本,强化内部控制能力,进一步为企业发展提供竞争优势。饲料行业作为国民经济中的重要一环,面对产业升级、提质增效、全球化竞争加剧的大背景,饲料企业亟需转型。本文对饲料企业的管理会计水平进行研究,探究管理会计在企业发展中的作用,进一步概括当前饲料企业管理会计的创新性应用,以期为其他饲料企业提供参考和指导。此外,本文将进一步分析当前管理会计在饲料企业中的困境,并提出相应的改进和优化措施,为饲料企业提升管理会计水平,拓宽创新性应用范围提供建议。
Management accounting plays an important role in corporate cost control and risk control.High-quality management accounting can effectively reduce corporate costs,strengthen internal control capabilities,and further provide competitive advantages for corporate development.As an important part of the national economy,the feed industry is facing the background of industrial upgrading,improving quality and efficiency,and intensifying global competition.Feed companies are in urgent need of transformation.This article studies the management accounting level of feed enterprises,explores the role of management accounting in the development of enterprises,and further summarizes the current innovative applications of management accounting for feed enterprises in order to provide reference and guidance for other feed enterprises.In addition,this article will further analyze the current dilemma of management accounting in feed enterprises,and propose corresponding improvement and optimization measures accordingly,and provide suggestions for feed enterprises to improve the level of management accounting and broaden the scope of innovative applications.
作者
杨琼宇
YANG Qiongyu(Business School of Chongqing City Management College,Chongqing City 401331,China)
出处
《中国饲料》
北大核心
2021年第8期73-76,共4页
China Feed
基金
重庆城市管理职业学院科研创新团队建设项目(KYTD202007)。
关键词
管理会计
饲料企业
创新
应用
management accounting
Feed enterprises
Innovation
application
