Proceedings of the 2023 2nd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2023)

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The Application of Management Accounting in Cost Management of Industrial Enterprises

Authors
Fengrui Liu1, *
1Hunan University, Changsha, China
*Corresponding author. Email: 1280538273@qq.com
Corresponding Author
Fengrui Liu
Available Online 10 January 2024.
DOI
10.2991/978-94-6463-344-3_63How to use a DOI?
Keywords
management accounting; industrial enterprises; cost management; cost control; cost accounting
Abstract

This article explores the application of management accounting in cost management of industrial enterprises. Management accounting is a discipline that provides information and data support for enterprise management and decision-making. This article first introduces the basic concepts and characteristics of management accounting, then analyzes the importance of management accounting in industrial enterprise cost management, and focuses on discussing the specific applications of management accounting in industrial enterprise cost management, including cost control, cost accounting, cost analysis, and cost prediction. Finally, this article summarizes the advantages and challenges of management accounting in cost management of industrial enterprises, and proposes suggestions for further improving the application level of management accounting.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 2nd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
10 January 2024
ISBN
978-94-6463-344-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-344-3_63How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Fengrui Liu
PY  - 2024
DA  - 2024/01/10
TI  - The Application of Management Accounting in Cost Management of Industrial Enterprises
BT  - Proceedings of the 2023 2nd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2023)
PB  - Atlantis Press
SP  - 562
EP  - 568
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-344-3_63
DO  - 10.2991/978-94-6463-344-3_63
ID  - Liu2024
ER  -