《浅谈管理会计在企业的应用》.doc

内 容 摘 要 在市场经济条件下，企业的内部效率如果不能，企业必然会在竞争中一败涂地。因此，企业只有关注外部市场关注竞争对手，知己知彼，努力获取并保持竞争优势，才能谋求生存和发展的机会。这一管理理念体现在管理方式上，便催生了20世纪80年代的管理革命-战略管理。对战略管理的推崇引起了管理观念和模式的深刻变革，作为管理决策支持系统的会计也逐步向管理会计方向发展。然而，管理会计是一门应用性很强的学科，它来源于实践、又必须应用于实践。发展管理会计，不应只停留于纯粹的理论研究，而应在管理实践中使其得到丰富和完善，并更好的指导和应用于我国的企业管理实践。 Abstract Strategic economic development of the accounting application is the inevitable development of the accounting requirements of the overall application level of Chinese enterprises poor, should be strengthened in all aspects of the research and construction. Tide in todays world economy, enterprises face competitive pressures from abroad, all enterprises face a common problem: how to remain invincible in the fierce competition? In the market economy, internal efficiency of enterprises outside the market can not be translated into effective if the enterprise will inevitably suffered a crushing defeat in the competition. The management concept in the management, we have 80 years of the 20th century given birth to the management of the revolution - strategic management. On the strategic management of the respected management concepts and models caused profound changes, as a management decision support system gradually to the strategic management accounting management accounting direction. However, application of management accounting is a very strong subject, it comes from practice, it must be applied in practice. Development of strategic management accounting should not stop at purely theoretical research, and practice in the management of it should be enriched and improved,and better guidance and applies to our business management practices. Key words: Strategic Management Accounting，Present situation，Suggest 一、管理会计的内容....................................................1 二、管理会计在企业的应用..............................................1 （一）成本性态分析.................................................1 （二）本量利分析...................................................3 （三）投资决策.......