The study of management accounting under the modern enterprise system

摘要

Management accounting is mainly to meet the economic needs of the operation and management within the organization gradually formed and developed, its main function is to improve operational efficiency and effectiveness of the various established system of internal accounting controls, preparation and delivery of the various internal management needs kinds of data and information. Its methods and means depending on the needs of different modes, the nature of economic organization, size and management. Based on the status of a modern enterprise management accounting and limitations described its reflections on new trends.