1. Establish the National Management Accounting Association, and organize the national academic research on management accounting.
The United States established an independent management accounting association on 1972, and a similar association was established in Britain soon, and the monthly management accounting was published respectively, which promoted the research of management accounting theory. The author suggests that China should also set up a national management accounting association as soon as possible. This association is composed of accountants, engineers and some enterprise managers, and is responsible for organizing the national management accounting work and theoretical research and academic exchanges of management accounting.
The association can hold an annual meeting and academic seminar every year and publish the minutes of the meeting. If the Management Accounting Association is established in China and can actively and effectively carry out its work, it will certainly play an important role in the development of management accounting and academic research in China and the improvement of enterprise management level.
2, encourage and promote small and medium-sized enterprises to use computer networks to collect information needed for management accounting, and carry out management accounting work.
At present, there are about 8 million small and medium-sized enterprises in China, accounting for 99% of the total number of enterprises in China. Most small and medium-sized enterprises are difficult to carry out management accounting because of imperfect management system and backward management methods. Now it has entered the information age, and the informationization and globalization of the economy have promoted the integration of the world economy and the formation of a new economy. Professor Mundell, winner of the Nobel Prize in Economics and a world-renowned economist, said: "The emergence of a new economy characterized by equal information sharing has brought opportunities for those poor, remote and abandoned countries to fly over."
Under the new economy, it is absolutely necessary for small and medium-sized enterprises, especially managers and accountants in relatively remote and backward areas, to provide market, economy, science and technology, management and other information at low cost. Therefore, the author suggests that relevant departments should actively encourage and promote small and medium-sized enterprises to use computer networks to collect information, urge enterprises to establish and improve management systems, and gradually carry out management accounting work.
3. Conditional large enterprises and medium-sized enterprises can contact each other through the network and implement management internationalization.
The internationalization of management makes the enterprise structure in a flat distribution and networked organizational structure state, which can mobilize the subjective initiative of all kinds of personnel and become the main body of independent innovation. An enterprise's Intranet and database can make all enterprise units get the information they need and play a role in enterprise management decision-making. Because enterprise decision-making is carried out with the participation of management accounting, design, manufacturing and other departments, it can fully mobilize the subjective initiative of all kinds of personnel at all levels in the enterprise and improve the scientific level of enterprise decision-making.
Within the enterprise, the network has become the main medium and implementation place for enterprise production, marketing, service, shopping, technical research, new product development, personnel, financial accounting, management accounting, materials, archives and data management, and contact with subsidiaries, partners and agents. Enterprises can implement enterprise management integration through the network.
For example, the product design of an enterprise not only involves management accountants, designers and manufacturers, but also customers all over the world can participate in designing their own products with required functions, structures and shapes through the Internet (this is the practice of Haier Company for many years and is well received by customers). In product sales, enterprises can keep close contact with suppliers in real time through the network, which can not only realize zero inventory of finished products and raw materials, increase timeliness, but also reduce inventory costs.
In product transportation, digital products such as music and information can be directly transported online, reducing transportation costs. International e-commerce, that is, paperless trade, can also be realized online. It has the characteristics of rapidity, high efficiency, accuracy and low cost, and has the functions of improving enterprise management, strengthening trade partnership and improving domestic and international competitiveness. The informationization of trade mode has become the development trend of the world today.
Management accounting can collect domestic and foreign market, economy, finance, technology, management, logistics, talents and other information through the network, and sort out and analyze the information for enterprise leaders and managers and their own work; You can also learn about the implementation and completion of quantitative indicators and technical indicators of production, inventory and sales of enterprises by personnel or units in various departments (including subsidiaries) and positions online, and conduct real-time supervision to ensure the completion of enterprise rules, regulations, tasks and indicators. In terms of enterprise management integration, Haier's corporate culture and management methods are worth recommending.
Management internationalization is a new management system based on economic informationization and globalization. Its role is greater than that of management accounting, and its application scope is wider. Although the internationalization of management has provided many convenient conditions and more information functions for the development of management accounting, it can never replace management accounting.
For example, when an enterprise develops and designs a new product, engineers and management accountants need to analyze the function, cost, quality and value of each structure and component according to the functional quality requirements of the product, so that the overall effect and value of the product's function, cost and quality are close to 1. Each analysis work is very specific, and the analysis and calculation methods used are different. The author has created a comprehensive analysis method of value engineering, total quality management and system engineering in practical work, which can be applied by management accountants and engineers and technicians.
4. Strengthen the theoretical construction of management accounting and improve the level of management accounting in China.
To establish a perfect theoretical system of management accounting, we must first deal with the relationship and contradiction between management accounting and financial accounting.
Both management accounting and financial accounting study the value movement of enterprises. The object of financial accounting is the past value movement, while the object of management accounting is the future value movement. Management accounting comes from financial accounting, and they support and coordinate with each other, each playing different functions and jointly serving the decision-making departments of enterprises.
But in the division of labor, financial accounting provides relevant financial accounting information to information users outside the enterprise through information systems, serving all relevant aspects of society; Management accounting, on the other hand, provides relevant management information generated by information system to decision makers and executors of enterprise management, which plays a direct and important role in enterprise management decision-making and operation.
Because management accounting is based on the needs of enterprise management and provides the main basis for enterprise managers to make optimal management decisions correctly, management accounting must have its own independent theoretical system. On the one hand, we can absorb a large number of advanced mathematics, mathematical statistics and other technical methods, and constantly integrate them into the conceptual system of management accounting to make it systematic; On the other hand, set up a special management accounting research institution to regulate it; You can also publish a large number of management accounting books and periodicals, expand the teaching field of management accounting in colleges and universities, organize the qualification examination and certification of management accounting for the whole society, and so on, so that the research team of management accounting in China will continue to grow and develop.
In the research of management accounting theory, it is necessary for accounting theory and practical workers to join hands to tackle key problems together, forming a trend that theoretical researchers, practical users, enterprise decision makers, educators and researchers jointly promote and develop the research of management accounting theory, and build a theoretical system of management accounting in China.
We should not only actively learn from the new theories and methods of management accounting in developed countries, but also summarize and improve the relevant experiences and methods of management accounting that have been effective in the past and have China characteristics.
For example, the three-level accounting of factory department, workshop and team was implemented in the early 1950 s; The hierarchical management of factory planned prices and funds implemented in the early 1960 s; Internal settlement of Daqing Oilfield in 1970s: In 1980s, Jilin Province implemented the "insurance, insurance and nuclear" policy for in-plant banks and Shougang; In 1990s, Hangang Group carried out "market simulation, cost veto" and so on.
For these successful experiences, which are both suitable for China's national conditions and valuable, theoretical researchers should conscientiously sum them up and turn them into theories, so as to enrich the connotation of management accounting in China. Others, such as speeding up the computerization of management accounting in China, strengthening the training of management accounting personnel and improving the quality of accounting personnel, are all urgent tasks to carry out management accounting work at present.
Extended data
Management accounting consists of cost accounting and management control system. We study the evolution of management accounting techniques and methods from the perspective of history and development, and investigate the changes and development of management accounting at various stages. Combining with the evolution of management accounting research focus and the changing trend of future management accounting work, we try to draw useful enlightenment for the academic research and practical application of management accounting.
Management accounting plays an increasingly important role in enterprise financial management activities. In the core concept of management accounting, the creation and maintenance of value are the two most important points. Based on this, management accounting is the most effective tool to integrate enterprise strategy, business and finance.
Function function
1. The function of modern management accounting has expanded from the simple accounting of financial accounting to the organic combination of analyzing the past, controlling the present and planning the future.
2. Analysis of the past: In the past, management accounting analysis mainly processed, reorganized and extended the information provided by financial accounting to better meet the needs of planning the future and controlling the present.
3. Now control: the role of management accounting in control is to correct the deviation in the implementation process in time through a series of index systems, so that the economic activities of enterprises can be carried out effectively in strict accordance with the predetermined track of decision-making.
4. Planning for the future: Prediction and decision-making are the main forms of planning for the future. The role of modern management accounting in this respect lies in: making full use of the existing rich information, making rigorous quantitative analysis, helping management departments to grasp the situation objectively, thus improving the scientificity of forecasting and decision-making.
The functions of modern management accounting, such as analyzing the past, controlling the present and planning the future, are closely combined to play a comprehensive role and form a comprehensive function.
Baidu Encyclopedia: Management Accounting