The repelling factors of the management accounting methods under the COVID-19 - case studies based on the scenario of private enterprises

The new crown epidemic has brought various impacts to companies such as shrinking front-end consumption, and restricted personnel mobility. It also brings severe challenges to company's normal production and operation. Since the outbreak of the epidemic, all private enterprises have overcome numerous difficulties and made every effort to promote the resumption of work and production in an orderly manner while organising member units to prevent and fight the epidemic. This article first briefly introduces the measures and effects of private enterprises in response to the epidemic. After the resumption of work and production, in order to reduce the probability of infection on the way, more families choose to travel in private cars, and passenger traffic is expected to rebound sharply.