摘 要
随着经济全球化和市场竞争的加剧，企业面临复杂多变的经营环境，如何提高绩效成为企业管理的核心议题。管理会计作为现代企业管理的重要工具，在优化资源配置、提升决策质量等方面发挥着不可替代的作用。本研究旨在探讨管理会计在提高企业绩效中的具体作用机制及其效果。通过对国内外相关文献的系统梳理，结合案例分析与实证研究方法，选取具有代表性的样本企业进行深入剖析。研究发现，管理会计通过构建科学的成本控制体系、完善预算管理流程、强化业绩评价机制等途径，能够有效促进企业内部管理精细化，增强战略执行力。特别是基于大数据和信息技术的管理会计创新应用，实现了对企业经营活动的实时监控与动态调整，显著提升了决策效率和准确性。研究结果表明，将传统管理会计理论与现代信息技术深度融合，不仅有助于企业及时应对市场变化，更能为企业创造持续竞争优势提供坚实保障，为推动企业管理模式转型升级提供了新的思路和方法，对当前中国企业提升管理水平具有重要的现实意义。
关键词：管理会计 企业绩效 成本控制
Abstract
With the intensification of economic globalization and market competition, enterprises are confronted with increasingly complex and volatile operating environments, making performance improvement a central issue in enterprise management. Management accounting, as an essential tool in modern enterprise management, plays an irreplaceable role in optimizing resource allocation and enhancing decision-making quality. This study aims to explore the specific mechanisms and effects of management accounting in improving corporate performance. By systematically reviewing relevant domestic and international literature, combined with case analysis and empirical research methods, representative sample enterprises were selected for in-depth analysis. The findings indicate that management accounting promotes internal management refinement and enhances strategic execution through the establishment of a scientific cost control system, the improvement of budget management processes, and the reinforcement of performance evaluation mechanisms. Particularly, innovative applications of management accounting based on big data and information technology have achieved real-time monitoring and dynamic adjustment of business activities, significantly improving decision-making efficiency and accuracy. The results demonstrate that integrating traditional management accounting theories with modern information technology not only helps enterprises respond promptly to market changes but also provides a solid foundation for creating sustainable competitive advantages. This integration offers new insights and methods for transforming enterprise management models, holding significant practical implications for Chinese enterprises seeking to enhance their management levels.
Keyword:Management Accounting Enterprise Performance Cost Control
目 录
引言 1
1管理会计与企业绩效的关系 1
1.1管理会计的定义与内涵 1
1.2企业绩效评估体系概述 2
1.3管理会计对企业绩效的影响机制 2
2决策支持与战略规划 3
2.1内部报告与决策分析 3
2.2战略成本管理的应用 4
2.3预算编制与执行监控 4
3绩效评价与激励机制 5
3.1关键绩效指标设计 5
3.2成本控制与效益提升 5
3.3激励制度的有效性分析 6
4风险管理与价值创造 6
4.1风险识别与评估方法 6
4.2内部控制体系建设 7
4.3价值创造路径探索 8
结论 8
参考文献 10
致谢 11
随着经济全球化和市场竞争的加剧，企业面临复杂多变的经营环境，如何提高绩效成为企业管理的核心议题。管理会计作为现代企业管理的重要工具，在优化资源配置、提升决策质量等方面发挥着不可替代的作用。本研究旨在探讨管理会计在提高企业绩效中的具体作用机制及其效果。通过对国内外相关文献的系统梳理，结合案例分析与实证研究方法，选取具有代表性的样本企业进行深入剖析。研究发现，管理会计通过构建科学的成本控制体系、完善预算管理流程、强化业绩评价机制等途径，能够有效促进企业内部管理精细化，增强战略执行力。特别是基于大数据和信息技术的管理会计创新应用，实现了对企业经营活动的实时监控与动态调整，显著提升了决策效率和准确性。研究结果表明，将传统管理会计理论与现代信息技术深度融合，不仅有助于企业及时应对市场变化，更能为企业创造持续竞争优势提供坚实保障，为推动企业管理模式转型升级提供了新的思路和方法，对当前中国企业提升管理水平具有重要的现实意义。
关键词：管理会计 企业绩效 成本控制
Abstract
With the intensification of economic globalization and market competition, enterprises are confronted with increasingly complex and volatile operating environments, making performance improvement a central issue in enterprise management. Management accounting, as an essential tool in modern enterprise management, plays an irreplaceable role in optimizing resource allocation and enhancing decision-making quality. This study aims to explore the specific mechanisms and effects of management accounting in improving corporate performance. By systematically reviewing relevant domestic and international literature, combined with case analysis and empirical research methods, representative sample enterprises were selected for in-depth analysis. The findings indicate that management accounting promotes internal management refinement and enhances strategic execution through the establishment of a scientific cost control system, the improvement of budget management processes, and the reinforcement of performance evaluation mechanisms. Particularly, innovative applications of management accounting based on big data and information technology have achieved real-time monitoring and dynamic adjustment of business activities, significantly improving decision-making efficiency and accuracy. The results demonstrate that integrating traditional management accounting theories with modern information technology not only helps enterprises respond promptly to market changes but also provides a solid foundation for creating sustainable competitive advantages. This integration offers new insights and methods for transforming enterprise management models, holding significant practical implications for Chinese enterprises seeking to enhance their management levels.
Keyword:Management Accounting Enterprise Performance Cost Control
目 录
引言 1
1管理会计与企业绩效的关系 1
1.1管理会计的定义与内涵 1
1.2企业绩效评估体系概述 2
1.3管理会计对企业绩效的影响机制 2
2决策支持与战略规划 3
2.1内部报告与决策分析 3
2.2战略成本管理的应用 4
2.3预算编制与执行监控 4
3绩效评价与激励机制 5
3.1关键绩效指标设计 5
3.2成本控制与效益提升 5
3.3激励制度的有效性分析 6
4风险管理与价值创造 6
4.1风险识别与评估方法 6
4.2内部控制体系建设 7
4.3价值创造路径探索 8
结论 8
参考文献 10
致谢 11
