管理会计在中小企业中的应用探讨-学位论文.docVIP

Abstract Since the reform and opening up, Chinas small and medium-sized manufacturing enterprise has achieved great development. According to the China enterprise confederation statistics, by 2004 the first half, China in the industry and Commerce Department of medium scale the following enterprise registered more than 320, individual and industrial and commercial door also has reached 2300, accounts for the enterprise is over 99% of the total, create the final products and services of value has to Chinas gross domestic product of 55.6% share. Visible, small and medium-sized enterprise has to promote Chinas sustained, rapid and healthy economic development important strength. Therefore, in small and medium-sized enterprise development at the same time, how to through the management level of ascension makes you stronger bigger, be placed in the enterprise in front of a project. This paper analyzes the management accounting in the present situation of the application of small and medium-sized enterprises, and the problems in the process of application; And through the introduction of the levites of the content and analysis-related case analysis, about how to apply to the management accounting method in middle and small enterprise actual operation and management, how to develop its the biggest role; Finally, according to the management accounting in the small and medium-sized enterprise application in existence the question put forward the corresponding improvement measure. Key Words: management accounting；small and medium-sized enterprise；application；problems；countermeasures 中文摘要 I Abstract II 1 绪论 1 1.1 研究背景 1 1.2 研究意义 1 1.3 文献综述 2 1.4 研究的方法、思路及研究内容 3 2 管理会计在中小企业中应用的现状及存在的问题 4 2.1 管理会计在中小企业中应用的现状 4 2.2 管理会计在中小企业中应用存在的问题 4 3 本-量-利分析法在中小企业中的应用 5 3.1 盈亏临界点分析 5 3.2 本-量-利关系中的敏感性分析 5 3.3 案例分析 6 3.3.1 盈亏临界分析 6 3.3.2 敏感性分析 8 4 管理会计在中小企业中应用的改善措施 9 4.1 加强相关理论研究 9 4.2 更新实务界观念 10 4.3 强化实际操作 10 4.4建立完善的管理制度 11 5 结论 11 参考文献 12 致谢 13 引言 经济越发达，会计越重要，尤其是管理会计。与传统管理会计相比较，管理会计已经进入发