摘要
随着信息化、智能化技术在会计工作中不断普及,会计工作重心发生了转移,管理会计的职能作用日益凸显,但由于管理会计在我国实施时间较短暂,尤其是交通运输行政事业单位对其了解和应用不成熟,在推进过程中仍存在部分缺陷,难以发挥管理会计的优势和价值。基于此,文章在阐述交通运输行政事业单位管理会计应用优势的基础上,着重分析管理会计应用中所存在的缺陷,进而提出解决策略和方法,提升管理会计应用水平。
With the continuous popularization of informatization and intelligent technology in accounting work,the focus of accounting work has shifted,and the functional role of management accounting has become increasingly prominent,but due to the short implementation time of management accounting in China,especially the immature understanding and application of transportation administrative institutions,there are still some defects in the process of promotion.It is difficult to play the advantages and value of management accounting.Based on this,this paper focuses on the analysis of the shortcomings in the application of management accounting on the basis of expounding the advantages of management accounting application of transportation administrative institutions,and then proposes solutions and methods to improve the application level of management accounting.
作者
张鸿彦
Zhang Hongyan(Road Transport Management Institute of Xiaodian District,Taiyuan,Shanxi,030006)
出处
《市场周刊》
2024年第15期156-159,共4页
Market Weekly
关键词
交通运输行政事业单位
管理会计
应用方法
transportation administrative institutions
management accounting
apply the method
