The Application Of Management Accounting Tools In Enterprise Cost And Fees Management

The application of management accounting in foreign countries has been very mature, widely accepted by foreign enterprises, it has played a huge role in the improvement of enterprise efficiency and increasing profit. With the rapid development of Chinese economic and computer system technology, more and more traditional financial working has been replaced by computer. In order to retain the job and to give expression to company, financial staff must vigorously develop the management accounting, go with the tide of world management accounting development. On the other hand, the business scale is now more big, the market constantly changing and the information content is large,enterprises must adapt to the changing market, so business executives need more and more data and information. In order to get large information, financial staffs must deeply participate in business operations and supply chain management, so management accounting can well play the role.The Ministry of Finance and domestic accounting profession regard management accounting research as an important development direction for several years now and in the future. So the financial personnel must learn the advanced management accounting tools, and should be combined with national conditions and the actual situation of enterprises, in this way management accounting can reflect the value. But now the domestic management accounting research and business operation's combination is not good, so the study of management accounting is great help to the person and the enterprise.First this paper study the domestic and foreign status of research and application of management accounting, summarize and explain the management accounting tools category. Then I combined with the use of management accounting tools in the cost control on our W company to prove the huge use of management accounting. During the use of management accounting tools in the cost control, we have got some problems of use of the tools and reasons, and put forward some countermeasures. At the end, I stated the prospects for the development of management accounting in the Chinese.