A Study on the Application of Management Accounting in Cost Control of Small and Medium-Sized Enterprises Evidence from the Manufacturing Industry in Meishan
Abstract
challenges due to limited management resources, weak budgeting, and poor coordination between operations and accounting. Against this
background, management accounting has become an important tool for improving internal management and cost control. Focusing on manufacturing SMEs in Meishan, this paper combines qualitative and quantitative analysis. It examines the functions of management accounting
in budgeting, cost allocation, performance evaluation, and decision-making, using publicly available official data from Meishan. The findings
show that although local manufacturing has developed steadily, many SMEs still suffer from rough cost accounting and weak budget execution. Management accounting can improve cost control by strengthening budgeting, refining responsibility control, and enhancing financialbusiness integration.
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DOI: http://dx.doi.org/10.70711/frim.v4i5.9405
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