Volume 1, Issue 1, No.2 PDF DOWNLOAD
  • Title:
  • The new economic normalcy of management accounting in small and medium-sized enterprises
  • Author:

    Bing Zhao

  • Author Affiliation:

    School of Economics and Management, Guangxi Normal University of Science and Technology, China

  • Received:Jun.9, 2023
  • Accepted:Jul.18, 2023
  • Published:Jul.25, 2023
Abstract
As China's economic development has entered a new normal, small and medium-sized enterprises (SMEs) are facing great pressure and challenges to survive. Management accounting, as an emerging modern management tool, can enhance the efficiency of enterprise value creation and enable enterprises to sustain sound development. The article starts from the four elements of management accounting, discusses the problems existing in the actual application of small and medium-sized enterprises, and on this basis, proposes to improve the application of the integration of business and finance environment, implement strategic planning at all levels, integrate the tools and methods of management accounting and build a management accounting reporting system and other measures to help small and medium-sized enterprises to build a perfect management accounting system. 
Keywords

New normal economy, management accounting, small and medium-sized enterprises (SMEs)

References

[1] Wen su-bin,jiao ran. Research on the Impact of Management Accounting Tools Application on Working Capital Management Efficiency--An Analysis Based on Stakeholder Perspective[J]. Accounting Research,2020(09):149-162.

[2] YAN Shu-Suan, LI Shan-Yan. Impact of the New Crown Pneumonia Epidemic on Small and Medium-sized Enterprises and Countermeasures[J]. Business and Economic Research,2020(21):134-138.

[3] WU Dajun,NIU Yanxiu. Management Accounting (5th Edition) [M]. Dalian:Northeast University of Finance and Economics Press,2018:4-5.

[4] Leng Jibo,Yang Shuhui. Research on management accounting framework for industry-finance integration under the background of "Internet+"[J]. Friends of Accounting, 2019(12):19-23.

Copyright 2018 - 2023 Sanderman Publishing House