管理会计视角下的成本管理探究

摘要

Following the continuous in-depth research of scientific management theory, the importance of management accounting in relation to business decision making for enterprises has become increasingly more evident. In our country in modern times, management systems of enterprises are also undergoing constant development, regardless if it's a company or the country itself, the application of management accounting is also increasingly important. At present, management accounting has already impacted on each and every aspect of enterprise management, without the exception of cost management.%随科学管理理论研究的不断深入，在企业决策中越来越彰显出管理会计的重要性。我国现代企业管理制度的不断发展，无论是企业还是国家，也越来越重视管理会计的应用。现在，管理会计已经渗透到企业管理的各个方面，成本管理也不例外。