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Volume 9,Issue 8

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23 December 2024
Research on the Integration Path of Enterprise Management Accounting and Financial Accounting: Taking Construction Enterprises as an Example
Yanxue Yang
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1 Heilongjiang University, Harbin 150080, Heilongjiang Province, China,
PBES 2024 , 7(6), 119–124; https://doi.org/10.26689/pbes.v7i6.9112
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Abstract

The rapid pace of economic globalization has presented both unprecedented opportunities and challenges for the construction industry. Management accounting and financial accounting, as integral components of enterprise management, play indispensable roles in the development of construction companies. While both disciplines possess distinct characteristics, the evolving business landscape necessitates a more integrated approach. By combining the strengths and values of both, construction companies can gain valuable insights and make informed decisions. This paper delves into the concepts of management accounting and financial accounting, explores the feasibility of their integration within construction companies, and provides recommendations for implementation to foster sustainable development. The insights and strategies presented in this paper can serve as a valuable reference for other construction companies seeking to optimize their management and operations.

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