管理会计在企业成本管理中的应用

管理会计为企业管理部门正确地进行最优管理决策和有效经营提供资料，侧重于为企业内部的经营管理服务，是决策支持系统的重要组成部分。石横特钢在成本管理中通过对管理会计解析过去、控制现在和筹划未来等职能的充分利用，采取了召开月度成本分析会、实施动态成本计划体系、对标挖潜、周成本与周效益测算、建立经济运行决策机制等一系列措施，使企业效益不断提高，2008年实现效益5亿元。

Application of Management Accounting in Enterprise Cost Management

Management accounting is an important part in enterprise decision supports system, which provides information for the optimized management decision and effective operation for the success management of enterprise management departments.And it stresses emphasis on service of internal operation management in the enterprise.By fully applying the functions of Management accounting including analyzing the past, controlling the present and designing the future, Shandong Shiheng steel takes a series of measures, s...