浅析管理会计在我国企业中的应用--以京东集团为例.docx

PAGE PAGE 14 浅析管理会计在我国企业中的应用 ——以京东集团为例 内 容 摘 要 对于管理会计，它的别名也是“内部会计”，这是针对于企业管理学来说的，他的目标就是为了让企业的经济效益达到最大化，让企业内部的管理者能够有更大的经营决策策略，它的内容主要是成本会计以及管理控制系统， 可以让管理者了解精准的信息来源。运用管理会计这个方法可以让企业在运作方面的效率变得更高，让企业的综合竞争力变得更大，对于我国企业来说，管理会计是非常有利于其经营发展的。 本文分为六大部分对管理会计在京东集团的应用进行阐述：第一部分，前言；第二部分，对管理会计的定义和管理会计在企业中应用的必要性做出简要概述；第三部分，阐述了管理会计在京东集团中的应用现状；第四部分， 通过分析得出管理会计在京东集团中存在的问题，主要有缺乏对于管理会计科学的认识，管理会计人员专业素质水平不高，管理会计信息化水平低，管理会计体系不完整；第五部分，针对大管理会计在京东集团中存在的问题提出对策，只要有正确认识管理会计的应用作用和内涵、提升管理会计人员专业素质、提高管理会计信息化水平、建立完善的管理会计体系；第六部分，为本文结论。 关键词：管理体系，管理会计，应用对策 Abstract Management accounting, also known as"internal accounting", is another name for business management.It provides a method for internal managers of enterprises to make business decisions for the purpose of improving the economic efficiency of enterprises. It consists of cost accounting and management control system. Its main function is to provide the correct information basis for managers by establishing an internal accounting supervision system, formulating and providing various materials needed for internal economic benefits.Management accounting helps to improve the efficiency of enterprise operation and enhance the competitiveness of enterprises. Management accounting has a very important strategic significance in guiding the development of operations in our country. This article is divided into six parts to elaborate on the application of management accounting in Jingdong Group: Part One, Preface; Part Two, a brief overview of the definition of management accounting and the necessity of management accounting in enterprises; Part Three, Explains the application status of management accounting in Jingdong Group;in the fourth part, through analysis, I t is concluded that there are problems in management accounting in Jingdong Group. The main problems are the lack of understanding of management accounting science, the low level of professional quality of management accounting personnel, and management The level of accounting informatization i