基于管理会计体系的中小企业全面绩效管理研究  

Research on comprehensive performance management of small and medium-sized enterprises based on management accounting system

作　　者：林祥彬 Lin Xiangbin(Henan Mintai Real Estate Co.,Ltd.,Zhengzhou,Henan,450000)

机构地区：[1]河南民泰置业有限公司,河南郑州450000

出　　处：《市场周刊》2024年第23期135-138,共4页Market Weekly

摘　　要：中小企业面临的市场环境愈发复杂,向管理要效益成为中小企业经营思路转型的关键。全面绩效管理是当前企业会计体系建设的重要组成部分,管理会计助力企业全面绩效管理发展具有重要的现实意义。文章从管理会计对中小企业全面绩效管理的意义与价值出发,剖析中小企业全面绩效管理存在的问题与不足,在此基础上提出相应对策,为提升中小企业全面绩效管理水平提供支持。In the increasingly complex market environment faced by small and medium-sized enterprises,seeking efficiency from man-agement has become the key to the transformation of their business philosophy.Comprehensive performance management is a key part of the current accounting system construction in enterprises,and management accounting plays an important role in promoting the development of comprehensive performance management in enterprises.Starting from the significance and value of management accounting in the compre-hensive performance management of small and medium-sized enterprises,this paper analyzes the problems and shortcomings of current comprehensive performance management of small and medium-sized enterprises,and proposes corresponding countermeasures to provide support for improving the level of comprehensive performance management of small and medium-sized enterprises.

关 键 词：管理会计 中小企业 全面绩效管理 

分 类 号：F275[经济管理—企业管理] F234.3[经济管理—国民经济]