试论管理会计在现代企业管理中的作用

摘要

管理会计定义：是指以提高经济效益为目的，通过对企业资金运动趋势的分析，运用成本控制及过程管理等手段，为经营决策者提供决策依据的内部财务管理模式。文章通过研究管理会计的起源、特点和目标来探索其在企业管理中的重要作用。%Management accounting definition: in order to improve the economic benefit for the purpose, by analyzing the trend of corporate capital movement, the use of cost control and process management, internal financial management model to provide decision basis for business decision-makers. This article through the origin, characteristics and objectives of management accounting, explore its important role in enterprise management.