Author(s)

Teng Fei ¹, Zhe Liu ¹, Yongfang Ma ²

Affiliation(s)

¹ School of Economics and Management, Harbin Cambridge University, Harbin, Heilongjiang, 150030, China
² Public Administration and Law School, Northeastern Agricultural University, Harbin, Heilongjiang, 150030, China

Corresponding Author

Teng Fei

ABSTRACT

In the process of China's economic reform and opening-up, the rapid development of information has also reflected the management accounting of some enterprises, and provided basic technical support for the further development of enterprises. At present, in the fierce market environment, the research on management accounting and cost management has been very in-depth, but there are still many enterprises that have deviations in the application of management accounting. This paper mainly discusses the application of management accounting in Xiangyu Jingu Agricultural Products Company. This paper expounds the basic concept and application of management accounting. This paper focuses on the specific application of management accounting in Xiangyu Jingu Agricultural Products Company. It is found that Xiangyu Jingu Agricultural Products Company lacks scientific understanding of the specific application of management accounting and does not give full play to its advantages, which leads to the lack of timely feedback of information needed by management. This paper mainly studies the application and existing problems of management accounting in Xiangyu Jingu Agricultural Products Company, and puts forward the application strategy of management accounting in our company. Promoting the coordination of management accounting objectives and enterprise development strategy of Xiangyu Jingu Agricultural Products Company can also be used for reference for the application of management accounting in other small and medium-sized enterprises.

KEYWORDS

Management accounting, balanced scorecard, performance appraisal, activity based costing

CITE THIS PAPER

Teng Fei, Zhe Liu, Yongfang Ma, Study on the Application of Management Accounting in Agricultural Products Companies: Taking Xiangyu Jingu Agricultural Products as an Example. Financial Engineering and Risk Management (2023) Vol. 6: 59-74. DOI: http://dx.doi.org/10.23977/ferm.2023.060608.

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