Application of management accounting in enterprises graduation thesis model essay 1: Main problems and measures in the application of management accounting Abstract: In recent years, China's market economy has developed rapidly, and the competition among enterprises has become increasingly fierce. With the deepening of accounting theory research in China, management accounting is more and more widely used in the process of enterprise financial management and plays an increasingly important role. At present, China's enterprise management accounting system is not perfect, and there are many problems in the management accounting process. This paper analyzes the problems existing in the application of management accounting in China and puts forward some improvement measures.
Keywords: management accounting; Problems; improvement measures
Management accounting plays an important role in providing real financial information for enterprises, ensuring the rational use of internal resources and giving full play to the advantages of enterprise financial management. In recent years, the competition among enterprises in China has become increasingly fierce. Strengthening management accounting is very important for promoting the long-term development of enterprises. Management accounting is a systematic work. Combining with the present situation of enterprise financial management, it is of great practical significance to improve the enterprise management accounting system.
First, the development of management accounting in China
In recent years, China's economy has developed rapidly, the scale of enterprises has been expanding, and the competition among enterprises has become increasingly fierce. Financial management mainly refers to organizing and managing a series of financial activities of enterprises, handling a series of financial-related economic activities, and analyzing and processing financial information of enterprises. As an indispensable part of enterprise financial management, management accounting plays an important role in integrating financial information and organizing and managing enterprise economic activities. With the deepening of accounting theory research in China, the application of management accounting is more extensive, but at present, China's enterprise management accounting system is not perfect. In the process of enterprise management accounting, problems such as imperfect management accounting standard system, imperfect management accounting system, relatively weak management accounting consciousness and unclear management accounting objectives are still widespread. In recent years, China's economy has gradually entered a new normal development stage. Enterprise managers should take a long-term view on management accounting, persist in innovation and development, and put forward some targeted measures to improve management accounting in combination with China's economic development trend and enterprise development characteristics. Only in this way can we fundamentally solve some unreasonable phenomena and ensure that the management accounting system can give full play to its financial management advantages.
Second, strengthen the important role of management accounting application
First, strengthening enterprise management accounting is a realistic need to improve the economic benefits of enterprises. Management accounting is a systematic work, which can provide necessary financial information for the operation and development of enterprises. Only by mastering effective financial information can enterprise leaders make reasonable investment and management decisions, ensure the rationality of enterprise financial budget, effectively reduce the risks in the process of enterprise investment and financing, and thus ensure the sustainable development of enterprises. Secondly, strengthening enterprise management accounting is an effective strategy to enhance the comprehensive strength of enterprises. Adopting modern management accounting system is an important measure to enhance the comprehensive strength of enterprises. A scientific and reasonable management accounting system can ensure the normal operation of various economic activities of enterprises, standardize various economic activities at the same time, and ensure the rational utilization of enterprise assets. In addition, strengthening enterprise management accounting can effectively control enterprise management costs and promote enterprises to effectively achieve the strategic goal of cost control. In this way, enterprises can always maintain a strong development momentum in the increasingly fierce competitive environment. In recent years, China has gradually entered the new normal stage of economic development. Combining the development trend of market economy and the characteristics of enterprise management, perfecting enterprise management accounting system is an important work to promote enterprise development, which needs the attention of enterprise leaders.
Iii. Problems and Countermeasures in the Application of Management Accounting in China
(A) to strengthen management accounting awareness
In recent years, the scale of Chinese enterprises has been further expanded, and the traditional management accounting system can no longer meet the development needs of modern enterprises. However, China's awareness of strengthening management accounting is relatively weak, which is not conducive to promoting China's economic development. On the one hand, there are still some problems in China's enterprise management accounting standard system, and the corresponding management accounting system is infeasible and inefficient in the implementation process; On the other hand, it is reflected in the poor initiative and innovation consciousness of the grass-roots managers of enterprise finance to improve the management accounting system, which is the main reason why the management accounting work of enterprises in China only stays at the superficial stage and does not really play the role of financial management. In order to adapt to the current development trend, we must first strengthen the awareness of enterprise management accounting. On the one hand, China's financial management departments should give full play to the advantages of macro-management, combine the general trend of China's economic development and the current situation of enterprise management, and formulate a standardized management accounting system. On this basis, enterprises can make personalized improvements according to their own development characteristics to ensure that the enterprise management accounting system meets the needs of enterprise development; On the other hand, enterprise leaders should deeply understand the important role of management accounting in the long-term development of enterprises, clarify the objectives of enterprise management accounting, and attach importance to the innovative consciousness of grassroots financial managers. Grass-roots financial personnel should find out the unreasonable phenomena in the system in time and make targeted improvements to inject more power into the development of enterprises.
(B) improve the management accounting system
At present, in the process of enterprise management accounting in China, the phenomena of unclear management accounting objectives, unclear management accounting task assignment and imperfect internal review system of management accounting are still widespread, and the imperfect financial management system has seriously affected the rapid development of enterprises. First of all, the importance of attaching importance to financial management and strengthening management accounting is obvious to all, but the theoretical research on enterprise financial management is not deep enough, the analysis of management accounting objectives is not thorough enough, and the guidance of strategic objectives is lacking in the process of management accounting, which is not conducive to the standardization of enterprise management accounting; Secondly, the restrictive factors play an important role in ensuring the operational efficiency of the organization, but at present, there is a lack of perfect supervision system in the process of management accounting in China, which makes it difficult to ensure the overall operational efficiency of management accounting; Finally, the feasibility of management accounting system in some enterprises in China is relatively poor, so it is meaningless to talk about the implementation of management accounting system on the premise of poor feasibility. In order to adapt to the current economic environment, we should constantly improve the enterprise management accounting system. First of all, we should gradually improve the responsibility distribution system. Financial managers should comprehensively analyze the work content of management accounting and make a perfect work plan on the basis of enterprise strategic objectives. In addition, financial management leaders should assign responsibilities according to the job requirements of each post and the ability of financial personnel to ensure the smooth completion of various management accounting work. Secondly, management accounting is an important part of enterprise financial management, and its fundamental purpose is to provide effective financial information for enterprises, so as to coordinate and manage enterprise economic activities and improve the overall management level of enterprises. Therefore, enterprise management accounting should also take the promotion of enterprise development as the fundamental goal, and the enterprise management accounting system should be committed to promoting enterprise development; Finally, grass-roots management accountants should persist in innovation and development, improve their working methods in combination with the trend of market economy, and formulate more different and dynamic management accounting systems to ensure the effectiveness of management accounting systems.
(C) improve management accounting methods
In recent years, computer information technology has been further developed and widely used in modern office, playing an increasingly important role. However, due to the late start of China's management accounting system and insufficient theoretical research, the automation of China's enterprise management accounting is low, which is also the main reason for the low efficiency of China's management accounting and the poor quality of enterprise financial information. In order to adapt to the development trend of information society, it is of great practical significance to improve enterprise management accounting methods based on computer information technology. On the one hand, the use of software information technology to develop some intelligent financial office software, so that it has the basic functions of financial information entry, comprehensive processing and analysis. Modern office software can effectively improve the efficiency of management accounting and reduce the influence of human factors on the authenticity of financial information. On the other hand, in the process of enterprise management accounting in China, there are many problems such as imperfect original financial information recording system and imperfect accounting information disclosure system. Therefore, in the process of management accounting, computer information technology can be effectively used to establish a management accounting information platform, which should have the function of information sharing and be conducive to the openness and transparency of financial information.
Four. Concluding remarks
In recent years, the scale of enterprises in China has been expanding, and the competition among enterprises has become increasingly fierce. Under the development background of the new normal of economic development, enterprises should strengthen the application consciousness of management accounting, persist in innovation, combine the development trend of market economy and the financial management needs of enterprises, constantly improve the management accounting system, provide more real and effective financial information for enterprises, ensure the normal operation of various economic activities of enterprises, and thus promote the development of China's economy.
Author: Wang Yi Unit: Henan Railway Investment Co., Ltd.
References:
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The application of management accounting in enterprises graduation thesis model essay II: Problems and countermeasures in the application of enterprise management accounting Abstract Management accounting is an important part of modern enterprise management, aiming at improving the economic benefits of enterprises, providing scientific basis for enterprise managers and making enterprises develop better. In recent years, with the development of society, enterprise managers pay more and more attention to the role of management accounting in enterprises. This paper analyzes the problems existing in the application of enterprise management accounting, and puts forward reasonable improvement countermeasures.
Management accounting; Keywords; Problems; Improvement countermeasures
I. Introduction
As a means to improve the economic benefits and enhance the competitiveness of enterprises, management accounting has been paid more and more attention by enterprises. In some enterprises in China, especially large and medium-sized enterprises, some functions and functions of management accounting have been gradually excavated. Under the background of social development, management accounting will be more important in enterprise management. However, there are many problems in the application of management accounting at present, which affect the development of management accounting.
Second, the role of management accounting
Management accounting provides scientific basis for enterprise managers. In modern enterprise management, managers need a lot of scientific basis to manage enterprises, not only the financial cost of financial accounting, but also all kinds of information inside enterprises. One of the functions of management accounting is to integrate the information inside the enterprise, ensure the authenticity of the information, and save a lot of time for enterprise managers [1]. If enterprises want to get better development, they need all kinds of effective decisions. From managers' decisions, we can see the future development prospects of the enterprise. Management accounting can obtain the company's management information in the first time and deal with it effectively, so as to provide correct decisions or help managers evaluate the role of decisions. On the other hand, management accounting pays close attention to the goals set by the enterprise, deeply understands and analyzes each link from the beginning, process and result, compares the results of the implementation of business goals with the goals set in the enterprise plan, improves the shortcomings in the practice process, and provides guarantee for the realization of enterprise goals.
Third, China's management accounting problems
With the application of management accounting in China enterprises, the following problems have been gradually discovered:
(A) management accounting lacks the theoretical basis for implementation.
Management accounting is the product of the development of modern society, and its development process is not long enough. Many theories are uncertain and lack of practice and research to demonstrate [2]. In recent years, people have introduced the theories of various related disciplines into management accounting, which has improved some shortcomings of management accounting. However, most of the theories being explored and demonstrated in management accounting have not been confirmed, which leads to managers' inability to measure the information in enterprise management correctly.
(B) enterprises pay insufficient attention to management accounting
The function and value of management accounting are directly related to the importance of enterprise leaders. In most enterprises in China, managers make mistakes in decision-making because they don't pay attention to the role of management accounting itself. The cultural level of enterprise managers and their own experience determine the development of enterprises. At present, some enterprise managers in China only pay attention to the short-term development of enterprises, thus ignoring the long-term interests, while management accounting is based on the comprehensive analysis of social development status and various factors of enterprises, focusing on the long-term interests of enterprises and realizing the maximization of enterprise value, which leads to the contradiction between enterprise managers and management accounting. Some enterprises do not pay enough attention to management accounting or pursue short-term interests, and do not refer to the decisions made by management accounting or the evaluation of decisions, which makes management accounting a decoration of enterprises and loses its real significance.
(C) enterprises lack understanding of management accounting
Influenced by traditional ideas, most enterprises in our country focus on financial accounting. What enterprises care about is whether the accountant has done a good job in the financial books. As a kind of accounting, management accounting is easy to be confused. Some enterprise managers mistakenly regard management accounting as financial accounting because of their lack of understanding of management accounting, so that management accounting can not be reused. Some enterprises don't even have a special management accounting department or professional management accounting practitioners. In a few enterprises, management accounting is also responsible for management.
(D) The overall quality of accounting personnel is low, and it is difficult to meet the requirements of management accounting.
The particularity of enterprise management accounting requires employees to have relatively high professional skills and management methods, as well as familiarity with the whole enterprise, ability to monitor and analyze enterprise goals, and ability to deal with emergencies. And require employees to deal with the problems existing in the enterprise according to their professional skills and management methods, so as to provide scientific basis for enterprise managers. In a word, it requires high comprehensive quality of management accounting itself. At present, in most enterprises in China, because the comprehensive quality of management accounting itself is not up to the standard, the real role of management accounting can not be well reflected in the work of enterprises. Some enterprises' management accounting is selected from daily accounting, and then the selected management accounting is popularized. However, the accountants in enterprises have limited knowledge of management accounting, while some accountants don't understand their own definitions, which affects the development of management accounting.
Fourth, improve the countermeasures.
According to the problems existing in the application of management accounting in Chinese enterprises, this paper puts forward reasonable improvement countermeasures, hoping that the development of management accounting in China will be better.
(A) the establishment of management accounting system
Management accounting was introduced from western developed countries. However, we cannot copy the management system of western countries. The development of our country is different from that of western countries. We can learn from the excellent points of western countries and study and explore the current social development process in China to create a management accounting system suitable for China's current development. In the process of research and exploration, we should proceed from reality, constantly find problems, sum up problems, and finally solve problems in practice. At the same time, the uncertain factors in management accounting are demonstrated, some assumptions in management accounting are reasonably revised, and a management accounting system suitable for enterprises in China is established, so as to promote the popularization and application of management accounting in China.
(B) Strengthen the attention of enterprise managers to management accounting.
First of all, the relevant government departments should attach importance to the value and role of enterprise management accounting and increase the publicity of management accounting. Secondly, the government should organize enterprise managers to carry out relevant training, so that enterprise managers can understand the benefits brought by management accounting to enterprises. It can plan, evaluate and control the enterprise for the management, ensure the rational use of resources and assume operational responsibilities, so as to collect, analyze and interpret all kinds of information, ensure the authenticity and integration of information, and finally provide correct decisions or evaluate the value of decisions for enterprise managers, so that enterprise managers can really pay attention to management accounting. The government should assign professionals to help enterprises establish management accounting departments and enterprises. With the attention of enterprise managers, all levels of enterprise management will understand the essence of management accounting and actively cooperate with management accounting, so that management accounting can play its due role in enterprises.
(C) integration of financial accounting and management accounting
With the continuous development of society and the increasingly fierce competition in the 2/kloc-0 century, enterprises must be scientifically managed if they want to get better development. As an important part of an enterprise, financial accounting and management accounting are intrinsically linked. In order to make the specific work of management accounting in enterprises run smoothly and promote the development of enterprises, the integration of financial accounting and management accounting is inevitable. Financial accounting and management accounting should be reasonably divided, and financial accounting should do a good job of accounting, supervision and other after-the-fact work to provide correct accounting information for management accounting; Management accounting not only makes full use of the accounting information provided by financial accounting, integrates the internal information of enterprises, but also forecasts and plans future events, participates in all management links of enterprises, and can also provide technical support for them by using network technology.
(D) improve the comprehensive quality of management accounting
In view of the phenomenon that China's management accounting can't meet the needs of enterprises, first, enterprises should attach importance to the cultivation of management accounting, invite people with rich knowledge and experience of management accounting to teach in enterprises, regularly conduct relevant training and assessment for management accounting practitioners, and implement the appointment system of survival of the fittest. Secondly, in enterprise recruitment, we should make a reasonable evaluation according to the comprehensive ability of accounting personnel and effectively improve the comprehensive quality of management accounting. Finally, schools should enrich the knowledge of management accounting. At present, many accounting practitioners in China have not received formal management accounting education. Therefore, schools should provide reserve talents for the country according to the current social development.
Verb (abbreviation of verb) abstract
To sum up, management accounting is of great significance to the development of enterprises. According to the current social development process in China, we should start with the establishment of management accounting system, strengthen enterprise managers' attention to management accounting, integrate financial accounting and management accounting, and improve the comprehensive quality of management accounting, so as to solve the problems existing in the application of management accounting reasonably and promote the rapid development of enterprise management accounting in China.
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[2] Lei Sun. Research on the problems and development countermeasures of management accounting in enterprise application [J]. Shopping mall modernization, 20 10/0,20:115-116.
Application of management accounting in enterprises;
1. Analysis on the Application of Management Accounting in China Enterprises
2. Analysis of the current situation of enterprise management accounting
3. The application of management accounting in enterprises and its influence on accounting.
4. Deficiencies and countermeasures of management accounting in enterprise application.
5. The application of management accounting in enterprise management.