In study and work, many people have written papers. By writing papers, we can cultivate our scientific research ability. There are many precautions in writing a paper. Are you sure you can write it? The following is the application paper of management accounting in coal enterprises that I collected for you, for reference only. Let's have a look.
Abstract: At present, China is in a critical period of economic transformation, and China's coal resource enterprises are in a critical period of development and transformation under the economic transformation environment. It faces many challenges, including de-capacity, inventory adjustment, coal-to-gas project, green environmental protection project construction and so on. At the same time, it faces the threat of foreign coal resources introduction and emerging energy development, so it is in a state of stagnation and the road to transformation is difficult. Traditional management accounting can no longer meet the needs of the development and transformation of coal enterprises. There is an urgent need for management accounting that can serve the long-term development strategy of enterprises, that is, to meet the needs of enterprise forecasting and decision-making, and to use innovative development thinking to conduct diversified analysis, forecasting and discussion, so as to enhance the core competitiveness of enterprises and better face the current severe economic transformation trend. The purpose of this paper is to analyze the necessity of applying management accounting in the development of coal enterprises at present, point out the shortcomings and problems, and put forward application strategies in view of this argument in order to make contributions to the transformation of coal enterprises.
Keywords: management accounting; Coal enterprises; Applied analysis;
Economic development has entered a new normal. Under the background of economic transformation and upgrading and the implementation of new energy development strategy, coal enterprises need to implement more refined decision-making management to meet the needs of forecasting and decision-making in enterprise development. Management accounting is a major of enterprise management accounting, which was born in this process and serves the long-term development of enterprises. China is rich in coal resources, and there are many coal-related enterprises and deep processing enterprises in the industrial chain. With the establishment of New China and the rapid economic development, some coal enterprises have established and ushered in their own glorious history. However, with the reform of China's market economic system and the implementation of market open competition policy, most traditional coal enterprises have been unable to adapt to the current market economic system.
Therefore, it is urgent to reorganize its internal financial management system and establishment, introduce innovative thinking and development strategy, take root in deep management of enterprises and establish a new financial management system. Management accounting was born under this strategic demand, which is used to serve the realization of enterprise development strategy. At present, the main work of management accounting in other industries is to face a profession that takes running water as the main object, the execution data in systematic working capital as the main method and the realization of higher economic benefits of enterprises as the main goal. Applying it to the development strategy of coal enterprises will be of great significance for enterprises to improve their risk control ability, enhance their core competitiveness, build well-known brands in the market and occupy more resources in the market.
First, the value and characteristics of management accounting in coal enterprises.
At present, China's national environmental protection pressure is gradually increasing, and some coal enterprises are facing many pressures such as national environmental protection policies and the status quo of environmental resources. Their living conditions are becoming more and more urgent, and the development pressure is also great. At the same time, as coal enterprises choose measures to transform and expand their business scope to reduce production costs, their internal management problems are also presented to enterprises. How to do a good job in internal financial management, improve the level and quality of financial management, reduce the scale of financial losses, and timely and effectively promote the development and transformation of enterprises is of great significance for enterprises to move from a single coal-producing enterprise to a comprehensive enterprise group with diversified and coordinated development. As an important part of coal enterprise management, management accounting can timely and reasonably adjust the operating finance of all links of the enterprise by predicting the capital flow and operating conditions of the enterprise, thus reducing the management cost and creating more economic benefits for the enterprise. Management accounting can play many roles in coal enterprises and has very important work functions.
(1) Planning and formulation
Management accounting can accurately point out the management problems existing in the business development model of enterprises by combining the financial information provided by various departments with the comprehensive analysis of the overall industry situation of the market, improve and refine the management model in time and effectively, and provide scientific governance schemes and solutions.
(B) Resource integration
Management accounting can improve the existing financial management system of coal enterprises according to their own development planning prospects and strategic planning, and improve the financial management level of enterprises by combining their professional knowledge in accounting, management and other fields. Through reasonable and scientific scheme formulation and planning governance, we can effectively organize and integrate multi-party resources and provide management wisdom for the resource reserves needed for enterprise development.
(3) Enterprise think tank
Management accounting can analyze and summarize the current situation of enterprise capital flow, analyze the existing problems and development prospects of enterprises, and provide intellectual guarantee and support for major decisions of enterprises.
(D) Reward and punishment evaluation function
Management accounting can give employees corresponding fair rewards and punishments by analyzing the work completion data in the statistical table of enterprise employees, thus standardizing employee behavior and encouraging employees to play a more active role.
Second, the survival status of management accounting in the coal industry
(A) the risks faced by the whole industry
From the overall situation of coal energy in the world, the coal production capacity is in a state of relative surplus, and the market supply and demand still lack effective balance. The imbalance and insufficiency of industry development will affect the implementation and application of management accounting in it. At the same time, China's coal enterprises are dominated by large state-owned enterprises, which are relatively conservative in many aspects such as enterprise management and market competitiveness, and lack the awareness of establishing and improving management accounting system and effectively stimulating kinetic energy.
(B) Management accounting is not taken seriously in coal enterprises.
Most coal enterprises lack long-term strategic layout thinking in management accounting. Coal resource is the most important fossil energy in China, with a large profit margin. However, if some accountants still can't attach importance to resource flow management, let management accounting work be divorced from enterprise development, and let conservative asset-oriented thinking lead the enterprise, it will lead to the lack of sufficient thinking when making development goals, development strategies, brand positioning and investment strategies, and it will be impossible to make enterprise pre-planning with the help of scientific management accounting tools.
(C) the internal control system is not perfect
Although some coal enterprises have established a relatively simple management accounting system at present, they usually only buy from the third party in the market, which is not combined with the actual development of enterprises and is rough and primitive, so it is impossible to control the capital flow of enterprises scientifically and efficiently, let alone effectively prevent and control risks and supervise the capital flow of enterprises.
(4) The quality of management accountants is low. Many industries and departments have established management accounting, but there is a lack of strong monitoring and auditing in personnel quality audit and professional ability evaluation. This makes it impossible for enterprises to implement management work, and the role of management accounting in cost management control is out of the question. Some financial managers have not formed a comprehensive and systematic business, and their management consciousness is limited to financial verification and tax payment. Some managers of management accounting in enterprises lack professional knowledge and accumulated experience matching their status, so they can't make overall planning and direction guidance for management accounting.
(5) It only stays at the theoretical level and is not practical.
The discipline of management accounting developed late in China. Because of the lag of its theoretical research and discussion, that is, the lack of its economic and cultural foundation in China, it is difficult to combine it with practice when it is applied to the concrete practice of coal enterprises. In fact, theory and practice are out of touch with each other. In operation, it is impossible to give theoretical guidance to it, and it is also impossible to think about the actual situation when discussing the theory, which leads to the disconnection between theoretical analysis and actual operation, and it is difficult to play the due role of management accounting.
(6) The current accounting system hinders the development of management accounting system.
At present, China's current accounting system needs to strictly abide by accounting standards, and its main object lies in the external connection with enterprises, which is seriously out of touch with enterprises. However, management accounting is very different from traditional accounting standards in many aspects, and there are great differences in accounting methods, content forms and scheme formulation, which hinders the application and development of management accounting.
Third, measures to promote the application of management accounting in the development of coal enterprises
(A) the construction of professional management accounting
Professional management talents are an important power source for enterprises to keep up with the trend of the times and enhance their core competitiveness, which can help coal enterprises get out of the development dilemma and seize new opportunities in the market. Therefore, it is urgent to establish a professional team of management accounting. First of all, in the process of personnel selection, we should pay attention to the channel audit of high-quality personnel selection and tighten the talent access standards. Secondly, we should pay attention to the professional education and training of employees when they take up their posts: first, strengthen their theoretical analysis ability and examine their theoretical understanding level of knowledge reserves; Second, we should attach importance to its practical experience and integrate theory with practice, which requires both theoretical analysis and problem-solving ability.
(2) Actively build a management accounting system suitable for coal enterprises.
At present, the relevant systems of management accounting in China are not perfect. If coal enterprises want to apply management enterprises to their own development, they need to actively seek system construction and theoretical construction. When establishing the theoretical system of management accounting, we should first combine the specific economic development of our country with the unique characteristics of our market economic system to carry out management. The setting of accounting hypothesis makes it more suitable for the economic reality of China, and makes the theoretical basis of management accounting rooted in the realistic soil, which is convenient for practical operation. After the theoretical model is formulated, it should not be closed immediately, but should be re-examined based on the actual development of enterprises and tested in practice to fully ensure the realization of the theoretical system norms required by the development needs of enterprises. When formulating the management accounting system, we should analyze it from the perspective of the current situation of coal enterprises: First, we should fully consider the characteristics of the coal industry itself, that is, it is highly dependent on coal energy, with high coal energy consumption and great pollution. We should design a system that can make up for this deficiency according to the disadvantages of the enterprise's own development. Secondly, at the management level, strengthen the understanding of management accounting by enterprise management and cultivate the management accounting thinking of relevant personnel in enterprises. Finally, it is necessary to strengthen the research and development of relevant theories so that the reform can be carried out thoroughly.
(C) improve the risk prevention and control capabilities of enterprises
Enterprises should make full use of the convenience provided by the current big data information platform to improve the application ability of management accounting in data analysis and processing through the construction of the platform. At the same time, the multi-level contents such as market strategy analysis, production process monitoring, customer information collection and collation, and enterprise resource checking are unified on a centralized information platform to strengthen the efficiency of management accounting and improve the quality of work. We should actively use management accounting to flexibly change management methods and thinking, and adjust the working methods, contents and forms of management accounting in a timely and flexible manner in order to cope with market changes in time. In addition, when evaluating the operating effect of enterprises in combination with market conditions, we should give accurate evaluation, and combine scientific theoretical analysis tools to give scientific demand evaluation schemes and solutions.
Four. conclusion
To sum up, China's coal enterprises must put management accounting reform on the agenda if they want to adapt to the reform of market economic system as soon as possible, enhance market competitiveness, seize market opportunities and win more economic benefits. Although management accounting is still in the primary stage of development in China, the theoretical analysis and practical experience of management accounting in China have not yet reached the ideal stage. If we give full play to its role and strive to develop into a mature state in line with the current market economic environment, it will create more economic kinetic energy for China's coal enterprises and make great contributions to enhancing their comprehensive strength. Enterprises should actively build their own professional management accounting talent team, actively build a management accounting team system suitable for coal enterprises, improve their own risk prevention and control capabilities, and make better use of the sword of management accounting to face the current economic transformation trend.
Verb (abbreviation of verb) reference
Qin Li. Analysis on the development and application of management accounting in Shanxi coal enterprises in the era of big data [J]. Inner Mongolia Coal Economy, 20 18(2 1):67-68.
[2] Su Xiaojun. Research on the application of management accounting in the contractual management reform of coal enterprises [J]. Taxation, 20 19, 13 (24): 106.
[3] Qin Li. Analysis on the development and application of management accounting in Shanxi coal enterprises in the era of big data [J]. Inner Mongolia Coal Economy, 20 18(2 1):67-68.
[4] Zheng. Problems existing in the application of management accounting in coal enterprises and concrete countermeasures [J]. China market, 20 19(33):9 1-92.
[5] Duan Ruiting. On the application of management accounting in coal enterprises [J]. Finance and Economics (Academic Edition) 20 19( 17):209.
;