经济转型期中小企业管理会计应用研究

摘要

企业管理会计基本内容经历了较长时间的发展，包括传统的成本制预算、差异分析和业绩评价，及新的战略管理。其核心功能是信息提供与管理控制，中小企业管理会计应用有其有利条件，在设计变通使用变动成本法方案基础上，全面实现管理会计对企业的内部管理功能。%Enterprise management accounting basic content has experienced a long time of development , including the cost of traditional budgeting , variance analysis and performance evaluation , and the new strategic management .Its core function is to provide information and management control , small and medium -sized enterprise management accounting application which has its advantages and flexibility in the design scheme u -sing the variable cost method , based on the comprehensive implementation of management accounting in enter-prise internal management functions .