%0 Journal Article %T 管理会计在企业绩效管理中的应用研究
Research on the Application of Management Accounting in Enterprise Performance Management %A 周钰晗 %J Frontiers of International Accounting %P 751-756 %@ 2169-2580 %D 2024 %I Hans Publishing %R 10.12677/fia.2024.136096 %X 近年来，随着我国社会经济的飞速发展，越来越多的新兴企业开始涌入市场，争占市场份额。这一方面带动了我国市场经济发展，但是另一方面也加剧了市场竞争。而管理会计是企业提升内部管理水平与管理效果的重要举措，是提高企业市场竞争力的关键手段。管理会计在企业绩效管理中起着至关重要的作用。而当前企业发展中，最为重要的就是创新与人才，加强企业绩效管理，对企业发展同样具有重要意义。基于此，本文针对管理会计在企业绩效考核中的应用进行分析，通过探讨管理会计工具在企业绩效管理中的应用，分析其对企业经营决策和战略规划的影响，以期为帮助企业更好开展管理工作提供理论帮助。研究发现，科学的管理会计工具能够显著提升企业绩效管理水平，促进企业持续发展。
In recent years, with the rapid development of China’s social economy, more and more emerging enterprises began to flood into the market and compete for market share. On the one hand, it promotes the development of our market economy, but on the other hand, it also intensifies the market competition. Management accounting is an important measure for enterprises to improve the internal management level and management effect, and is a key means to improve the market competitiveness of enterprises. Management accounting plays a vital role in enterprise performance management. In the current development of enterprises, the most important things are innovation and talent, and strengthening enterprise performance management is also of great significance to the development of enterprises. Based on this, this paper analyzes the application of management accounting in enterprise performance appraisal, and analyzes its impact on enterprise business decision-making and strategic planning by exploring the application of management accounting tools in enterprise performance management, in order to provide theoretical help for enterprises to better carry out management work. It is found that scientific management accounting tools can significantly improve the level of enterprise performance management and promote the sustainable development of enterprises. %K 管理会计， %K 绩效管理， %K 经营决策， %K 管理会计工具
Management Accounting %K Performance Management %K Business Decision %K Management Accounting Tool %U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=101819