Author(s)

Wang Lu

Corresponding Author

Wang Lu

Abstract

With the progress of society and the development of the economy, accounting and financial management play an important role in the operation and development of enterprises. However, the overlapping of management accounting, cost accounting and financial management not only leads to the waste of enterprise resources, but also reduces the efficiency of enterprise work. Based on this, the present situation of overlapping and duplication of the three subjects' content system was expounded in this study, and the reasons for the overlapping of management accounting, cost accounting and financial management contents were analyzed in detail, then, some countermeasures were put forward to solve the current problems. The management accounting and cost accounting can be organically combined, and the focus of financial management can be separated, so as to improve the work efficiency of enterprises and promote the development of enterprises.

Keywords

Management Accounting, Cost Accounting, Financial Management, Enterprise Management