关于HY公司管理会计工具应用研究.docx

 PAGE \* MERGEFORMAT VIII 关于HY公司管理会计工具的应用研究  致谢语 感谢老师在论文题目审定、文章思路安排和严密性、材料组织上给我以非常认真详细的指导，在此我对老师表示由衷的感谢。  摘要 管理会计不仅关系到会计层面[1]，也涉及到管理层面。它是通过运用会计的核算方式来影响企业的经营管理和运营，增加企业的竞争力，促进企业发展，使企业的价值最大化。同时，也给企业提供各种参考依据。管理会计可以为企业提供未来的预测和计划，它直接影响着企业未来的发展与壮大它可以很好的总结企业过去的经营状况，同时，也可以为企业预支未来。很多企业由于盲目扩张、或者决策失误导致企业失去发展机会，或浪费企业有限的资源，给企业带来不小的损失，甚者还可能导致公司破产倒闭。。本片论文首先是介绍了管理会计的概念和特征、管理会计目前在企业中的现状和存在哪些问题、针对这些问题提出本人的一些建议和改善的措施。 关键词：管理意识；综合能力；重视程度；管理会计环境 Abstract Management accounting is not only related to the accounting level, but also related to the management level. It is through the use of accounting methods to affect the business management and operation, increase the competitiveness of enterprises, promote enterprise development, so that the value of the enterprise to maximize. At the same time, but also to provide enterprises with a variety of reference. Management accounting can provide the prediction and plan for the future, for the enterprise, which directly affects the future development of the enterprise can grow and summarize it enterprises well past operating conditions, at the same time, also can help enterprises to advance future. Many enterprises because of blind expansion, or decision-making errors lead to the loss of business opportunities for enterprises, or a waste of limited resources, to bring no small loss, even if it may lead to the bankruptcy of the company.. First of all, this paper introduces the concept and characteristics of management accounting, management accounting of the status quo in the enterprise and the existing problems, and puts forward some suggestions and improvement measures for these problems. Key words：Management consciousness; comprehensive ability; importance degree; management accounting environment  目 录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc447112795 一、引言  PAGEREF _Toc447112795 \h 1  HYPERLINK \l _Toc447112796 二、管理会计的概述 3  HYPERLINK \l _Toc447112797 （一）管理会计的起源 3  HYPERLINK \l _Toc447112798 （二）管理会计的含义 3  HYPERLINK \l