Study On The Applying Of Management Accounting In Small And Medium-Sized Enterprises

With our country's economic growth and development, small and medium-sized enterprises have a very important effect in china's economic growth and run, which have been more and more seriously, there are new small and medium-sized enterprises everywhere. In developing the productive forces, enterprise management is even more important, management accounting is an important tool with regard to management of enterprises, appropriate application of management accounting will greatly enhance management efficiency in practicality, modern management accounting has smashed the framework of traditional accounting, which absorbed the related scientific achievements from many of the relevant disciplines, added new content and gained new life, become a comprehensive interdisciplinary based on new and modern scientific management, it is to face the corporations internal accounting, it provides management information for enterprise leaders and managers, to provides the management of data and information for various internal control system, to provide especially all sorts of useful and information for the business decisions and the operating efficiency. The application has been very popular abroad, however in China's small and medium-sized enterprises, the applications are not ideal, management accounting tool is not enough to get to promote in small and medium-sized enterprises.The paper introduces the management accounting tool at first, accounted the feasibility of the management accounting tool used in our small and medium-sized enterprises, to the current situation of the use in small and medium-sized enterprises made a relatively comprehensive conclusion and summarizing of the analysis, as management accounting tool used in small and medium-sized enterprises exist major traps, and the imperfect on management accounting theory, the scope, the practice, it is not ideal to the application on the management accounting tool in small and medium-sized enterprises, finally, example for the practical application in different kinds of small and medium-sized enterprises, deals with the application of specific questions on the current management accounting tool, and work out the solution or made rational proposals by the author.