Author(s)

Yunping Cao

Corresponding Author

Yunping Cao

Abstract

Management accounting(MA) is a part of the accounting system, but with the development of the accounting system, gradually separated from it. MA and financial accounting, the main purpose is to help enterprises in the management and decision-making level can be more optimized, so as to improve the economic benefits of enterprises. The purpose of MA is to adapt to the market competition, facilitate the management of economic operations within the organization, and maximize the economic benefits of enterprises and companies. Therefore, the development of MA is imperative. Since the entry of MA in western countries in the 1980s, the core influence of MA in enterprises and institutions has been gradually recognized by people, and has been applied in enterprise work in a certain range, and achieved good results at the same time. However, with the influence of many factors, the application of MA in the management of Chinese enterprises and institutions is still at a low level. This paper mainly analyzes the specific application of MA in enterprises, combines questionnaire survey method, expounds the problems existing in the application of MA in enterprise management, and puts forward reasonable Suggestions, hoping to play a certain role in promoting the development of MA.

Keywords

Management Accounting; Enterprise Management; Questionnaire Survey; Mathematical Modeling