Proceedings of the 2018 International Conference on Management, Economics, Education and Social Sciences (MEESS 2018)

Promotion of Management Accounting to Cost Management and Management Decision in Small and Medium-sized Enterprises

Authors
Fenglian Zhou, Xin Zhao, Bin Zhao
Corresponding Author
Fenglian Zhou
Available Online August 2018.
DOI
10.2991/meess-18.2018.58How to use a DOI?
Keywords
Management accounting; small and medium enterprises; cost management; business decision.
Abstract

In order to improve the cost management and business decision-making of SMEs (small and medium-sized enterprises), management accounting was applied. First, the concept, research background, research purpose and significance of management accounting were briefly described. Then, the problems of the application of management accounting in SMEs were summarized and analyzed. The factors that influence the application of management accounting in SMEs were investigated. Finally, in response to the existing problems, corresponding countermeasures were proposed. The results showed that the application of management accounting in SMEs could improve the financial management level of SMEs, promote financial management activities to play a greater role in their cost management and business decision-making, and enhance the core competitiveness of SMEs. To sum up, management accounting plays an important role in effectively strengthening internal management and improving the economic efficiency of enterprises.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2018 International Conference on Management, Economics, Education and Social Sciences (MEESS 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
August 2018
ISBN
978-94-6252-550-4
ISSN
2352-5398
DOI
10.2991/meess-18.2018.58How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Fenglian Zhou
AU  - Xin Zhao
AU  - Bin Zhao
PY  - 2018/08
DA  - 2018/08
TI  - Promotion of Management Accounting to Cost Management and Management Decision in Small and Medium-sized Enterprises
BT  - Proceedings of the 2018 International Conference on Management, Economics, Education and Social Sciences (MEESS 2018)
PB  - Atlantis Press
SP  - 307
EP  - 313
SN  - 2352-5398
UR  - https://doi.org/10.2991/meess-18.2018.58
DO  - 10.2991/meess-18.2018.58
ID  - Zhou2018/08
ER  -