制造业管理会计信息化应用问题分析及对策研究  

Analysis and Countermeasures Research on the Application of Management Accounting Informationization in Manufacturing Industry

作　　者：张浩 Zhang Hao(College of Finance and Economics,Xinyang Agriculture and Forestry College,Xinyang Henan 464000)

机构地区：[1]信阳农林学院财经学院,河南信阳464000

出　　处：《现代工业经济和信息化》2022年第12期185-187,共3页Modern Industrial Economy and Informationization

摘　　要：在制造业发展的新阶段,实现制造业的信息化与数字化转型,是提升制造行业活力和潜力的关键,管理会计的信息化应用是制造企业实现数字化转型的一个切入点。针对我国制造业管理会计信息化应用现状,提出了优化制造业管理会计应用的对策。管理会计的信息化应用,有助于制造企业降低成本、合理控制支出,通过精确的预算,提升利润空间。In the new stage of manufacturing development, realizing the informationization and digital transformation of manufacturing industry is the key to enhance the vitality and potential of manufacturing industry, and the informationization application of management accounting is an entry point for manufacturing enterprises to realize digital transformation. In view of the current situation of the informationized application of management accounting in China’s manufacturing industry, countermeasures to optimize the application of management accounting in manufacturing industry are proposed. The informationized application of management accounting helps manufacturing enterprises reduce costs, reasonably control expenditures, and enhance profit margins through accurate budgeting.

关 键 词：制造行业 数字化转型 管理会计 

分 类 号：F425[经济管理—产业经济]