In recent years, with the rapid development of the market economy, management accounting, as a new discipline, has developed rapidly in less than 40 years. However, China's management accounting started relatively late in our country than in the West and it has problems of low-level management and immature methods employment, which disables the functioning of management accounting in business management. The purpose of this paper is to understand the current situation of management accounting in modern enterprises and to propose corresponding measures so as to explore its future development.
姜会子, 臧泽华.
浅析管理会计在企业的现状及发展趋势
[J]. 吉林化工学院学报, 2019, 36(4): 96-99.
JIANG Huizi, ZANG Zehua.
A Brief Analysis of the Current Situation and Development Trend of Management Accounting
. Journal of Jilin Institute of Chemical Technology, 2019, 36(4): 96-99.