AbstractSince the reform and opening up, China's small and medium-sized manufacturing enterprise has achieved great development. According to the China enterprise confederation statistics, by 2025 the first half, China in the industry and Commerce Department of medium scale the following enterprise registered more than 320, individual and industrial and commercial door also has reached 2300, accounts for the enterprise is over 99% of the total, create the final products and services of value has to China's gross domestic product of 55.6% share. Visible, small and medium-sized enterprise has to promote China's sustained, rapid and healthy economic development important strength. Therefore, in small and medium-sized enterprise development at the same time, how to through the management level of ascension makes you stronger bigger, be placed in the enterprise in front of a project. This paper analyzes the management accounting in the present situation of the application of small and medium-sized enterprises, and the problems in the process of application; And through the introduction of the levites of the content and analysis-related case analysis, about how to apply to the management accounting method in middle and small enterprise actual operation and management, how to develop its the biggest role; Finally, according to the management accounting in the small and medium-sized enterprise application in existence the question put forward the corresponding improvement measure. Key Words: management accounting ；small and medium-sized enterprise ；application； problems ； countermeasures 目 录中 文 摘 要 ...........................................................IABSTRACT...................................................................
