加强经营管理,提高经济效益,是每个社会主义企业的重要任务,也是目前整顿的重要内容。企业经营管理的首要问题是经营决策,而管理会计为参与经营决策提供理论依据与科学方法。因此,更好地运用管理会计来搞好经营决策,对提高经济效益将起重要作用。所谓经营决策,就是对企业远期和近期的经营目标及其实现手段的最优选择。如产品结构、产品发展方向、质量、价格、成本、供销渠道、购置设备、扩大生产能力、开拓市场等,在整个企业经营 It is an important task for every socialist enterprise to strengthen management and improve economic efficiency, and it is also an important part of the current reorganization. The primary issue of business management is business decision-making, and management accounting provides a theoretical basis and scientific method for participating in business decision-making. Therefore, better use of management accounting to make good business decisions will play an important role in improving economic efficiency. The so-called business decision-making is the best choice for the company’s forward and near-term business goals and their means of implementation. Such as product structure, product development direction, quality, price, cost, supply and marketing channels, purchase of equipment, expansion of production capacity, development of markets, etc., in the entire enterprise