摘要
在中小企业薪酬管理中,管理会计的作用不可忽视,不仅有助于优化薪酬体系、加强成本控制,更有助于企业强化风险管理,提升经济效益。因此,中小企业在薪酬管理方面,应发挥管理会计的价值,探索有效实践路径,积极构建适合企业发展的薪酬体系,提高企业人力资源管理水平,实现对企业资源的优化配置,从而提高经济效益,增强发展实力。
The role of management accounting in the compensation management for small and medium-sized enterprises cannot be ignored.It not only helps to optimize the compensation system and strengthen cost control,but also helps enterprises to enhance risk management and improve economic benefits.Therefore,in terms of compensation management,small and mediumsized enterprises should give full play to the value of management accounting,explore effective practical paths,actively build a compensation system suitable for the development of the enterprise,improve the human resource management in the enterprise,and achieve the optimal allocation of enterprise resources,thus improving economic benefits,and enhancing development strength.
作者
刘翠
LIU Cui(Economics and Management School,Yangtze University,Jingzhou 430100,China)
出处
《商业观察》
2025年第22期112-115,120,共5页
BUSINESS OBSERVATION
关键词
中小企业
薪酬管理
管理会计
价值
实践路径
small and medium-sized enter prises
compensation management
management accounting
value
practical path
