Author(s)

Qing Lin ¹

Affiliation(s)

¹ School of Economics & Management, Beijing Forestry University, Beijing, 100080, China

Corresponding Author

Qing Lin

ABSTRACT

This article focuses on the practical application of management accounting in forestry cost-control. As an important tool for internal corporate management, management accounting is of great significance for improving the level of cost-control and optimizing resource allocation in the forestry field. The article first expounds the importance of management accounting in forestry cost-control, and then analyzes its applications in cost forecasting, accounting, analysis, and decision-making support. Through in-depth analysis, it is clear that management accounting can accurately forecast forestry costs, achieve scientific cost accounting and detailed analysis, and provide strong support for forestry operation decisions. At the same time, it also points out the existing problems in the current application and puts forward targeted improvement measures, aiming to promote management accounting to play a more effective role in forestry cost-control, promote the sustainable development of forestry economy, and help the forestry industry achieve a balance between economic and ecological benefits.

KEYWORDS

Management; Accounting; Forestry; Cost-Control; Cost; Forecasting; Cost Analysis

CITE THIS PAPER

Qing Lin, Analysis of the Practical Application of Management Accounting in Forestry Cost-Control. Accounting and Corporate Management (2025) Vol. 7: 76-82. DOI: http://dx.doi.org/10.23977/acccm.2025.070210.

REFERENCES

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[3] Qian Bingxu. Application and Practical Exploration of Management Accounting in Corporate Cost-Control[J]. Market Weekly, 2025, 38(01):111-114. 
[4] Xu Haoteng. Practical Research on the Application of Management Accounting Tools in Corporate Cost-Control[J]. Business Information, 2024, (24):61-64.
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