Author(s)

Meiting Wang, Zhaopeng Cui

Corresponding Author

Meiting Wang

Abstract

Management accounting is a brand new branch extended from the traditional accounting content, introduced from the West and used in reality in China, there are more introduction and less use, lack of perfect legal provisions system, unsound development of the use system, management accounting theory and practice do not meet, management accounting and financial management, cost accounting overlap and other phenomena. Recently, the country carries out a huge scale of financial changes to promote the development and innovation of management accounting in domestic administrative institutions. The original financial accounting has accounting functions, but in the use of management accounting, the financial accounting of administrative organizations can comprehensively improve the efficiency as well as the ability to use financial resources and ensure the development of accounting activities in the direction of synthesis and efficiency. Under the new management conditions, administrative institutions should also continue to improve the efficiency of the use of management accounting, comprehensively ensure the use of management accounting in the real development, and efficiently deal with the real problems existing in the application period. This paper focuses on the application of management accounting in the management of administrative institutions, discusses the current situation of the integration of management accounting and the management of administrative institutions, and points out the measures and ways to strengthen the use of management accounting in the real management, so as to help administrative institutions use management accounting comprehensively and accelerate the long-term and stable development of the units.

Keywords

Management accounting, Administrative and institutional units, Application