管理会计在中小企业中的应用探讨1.doc

本 科 毕 业 论 文 作 者专业 二〇年月 特此声明 作者签名： 签字日期： 贵州财经大学商务学院本科毕业论文授权使用声明 作为本科生毕业的条件之一,毕业论文著作权拥有者授权贵州财经大学商务学院拥有毕业论文的部分使用权,即:学校有权按有关规定向国家有关部门或机构送交论文的复印件和电子版,允许论文被查阅和借阅,可以将毕业论文编入有关数据库进行检索,可以釆用影印、缩印或扫描等复制手段保存、汇编毕业论文。本人提交的电子文档的内容和纸质论文的内容相一致。保密的毕业论文在解密后也遵守此规定。 `□公开 □保密( 年) 作 者 签 名： 签字日期： 指导教师签名： 签字日期： 摘要 我国改革开放至今，市场经济大步向前，管理会计越来越被人们关注。资本市场需要科学规范的财务会计，更需要先进的管理会计促进其自身的发展。管理会计满足了资本市场繁荣的需要，帮助企业管理者制定科学的经营决策，优化经济资源，有效强化企业内部的管理，从而促进企业获取更高的经济效益。正确的经营决策又关系到企业的盛衰兴亡，然而在此过程中却存在诸多问题。因此，本文首先立足于管理会计方法基本理论之上，细化到管理会计在中小企业中经营决策中的应用进行探讨，进而提出其中存在问题，最终落笔于提出解决管理会计在中小企业经营问题的对策上。希望能为中小企业应用管理会计提供些许意见。 关键词：管理会计，中小企业，应用，主要问题，解决对策 Abstract Big step forward in China since the reform and opening-up, market economy, management accounting is more and more attention by people. Capital markets need scientific and standardized financial accounting, need more advanced management accounting to promote the development of its own. Management accounting will meet the needs of the capital market prosperity, help enterprise managers to scientific decision-making, optimize economic resources, strengthened enterprise internal management effectively, so as to promote enterprises to obtain more economic benefits. The right management decisions and is related to the rise and fall rise and fall of a company, in the process, however, has many problems. Therefore, this paper is based on the summary of center of enterprise management decision analysis, to the center of enterprise management decision analysis method is expounded, and then discusses the application of management accounting in small and medium-sized enterprises, put forward the problems that exist, finally put pen to paper to put forward the countermeasures to solve the problem of management accounting in small and medium-sized enterprises. Hope to provide some advice for small and medium-sized enterprise application management accounting. Keywords：Management accounting, Sma