煤炭企业管理会计应用问题探究  

Study on application problems of management accounting in coal enterprises

作　　者：郭红[1] 陈子琦[1] 

机构地区：[1]黑龙江科技大学管理学院,黑龙江哈尔滨150022

出　　处：《煤炭经济研究》2017年第3期85-88,共4页Coal Economic Research

基　　金：黑龙江省教育厅人文社会科学项目(11554171)

摘　　要：主要描述了管理会计与财务会计的区别及管理会计的职能,分析了管理会计在煤炭企业中应用的必要性、应用现状及存在的问题,并提出了煤炭企业应用管理会计的相关建议,包括探索适合企业自身的管理会计理论体系,进行有效的成本预测,利用财务分析改善企业经营管理,合理进行企业经营、决策,加强管理会计人才队伍建设。The paper mainly described a difference between the management accounting and the financial accounting and the func- tion of the management accounting and analyzed the necessity, application status and existed problems of the management accounting applied in the coal enterprises. And also the paper provided the related proposals on the application of the management accounting in the coal enterprises, including the discovery on the management accounting theoretical system suitable to the coal enterprises. A cost detection was effectively conducted. A financial analysis was applied to improve the operation management of the coal enterprises, rationally to conduct the operation decision of the enterprises and to enhance the talent team construction of the management account- ing.

关 键 词：管理会计 必要性 应用 煤炭企业 

分 类 号：F426.21[经济管理—产业经济]