摘要
在业财融合视角下,管理会计不再局限于监督核算职能,而是强调与业务活动进行双向融合,实时掌握企业经营状况,并为战略决策提供有效支持。对饲料企业而言,成本波动、市场变化和技术更新等因素都会对饲料企业的竞争力造成直接影响,因此,亟须通过管理会计的精准分析和前瞻性预判,不断优化资源配置,有效提高经营效率。但从实际情况看,管理会计在饲料企业中的应用依然面临诸多问题,只有针对这些问题提出改进策略,才能充分发挥业财融合和管理会计的作用,从而积极推动饲料企业的可持续发展。
From the perspective of business finance integration,management accounting is no longer limited to the function of supervision and accounting,but emphasizes the two-way integration with business activities,real-time grasp of enterprise operating conditions,and provide effective support for strategic decision-making.For feed enterprises,cost fluctuations,market changes,and technological updates all have a direct impact on their competitiveness level.Therefore,it is urgent to continuously optimize resource allocation and effectively improve operational efficiency through precise analysis and forward-looking forecasting of management accounting.However,from the actual situation,the application of management accounting in feed enterprises still faces many problems.Only by proposing improvement strategies to address these issues can we fully leverage the role of business finance integration and management accounting,and actively promote the sustainable development of feed enterprises.
作者
孙涵
SUN Han(College of Accounting,Henan Institute of Economics and Trade,Zhengzhou,Henan Province 450000,China)
出处
《中国饲料》
北大核心
2025年第10期117-120,共4页
China Feed
基金
2023年河南省职业教育教学改革研究与实践项目(豫教[2024]05808)。
关键词
业财融合
管理会计
饲料企业
应用现状
改进策略
integration of business and finance
management accounting
feed enterprises
application status
improvement strategy
