Management accounting came into being with Taylor's scientific management at the beginning of this century, and was popularized and developed in foreign enterprises with the development of economy. The following is my recommendation for your reference.

Fan: Analysis on the Development of Management Accounting

First, the new situation of the development of management accounting in China

A pair of management accounting management consciousness is weak.

The word management accounting focuses on the word management, rather than the superficial meaning. It is simply understood as general accounting, accounting, reimbursement, accounting data and so on. If you can't distinguish between primary and secondary, it is difficult for enterprises to get effective utilization and development. Undeniably, enterprise managers shoulder the heavy responsibility of enterprise management and development, and they should constantly maximize the profits of enterprise management. At the same time, we should realize that management itself is a kind of benefit, and this benefit is unimaginable and immeasurable. However, at this stage, many enterprise managers are influenced by traditional management concepts, and their understanding of management accounting is not deep enough. They only pay attention to immediate interests and can't see the long-term development of management accounting. Therefore, there is no good combination between enterprise operation and management, which is not conducive to the long-term development of enterprise management accounting and the sustainable development of enterprises.

Second, the research knowledge of management accounting in China is outdated, the theory is divorced from reality and the operability is poor.

At present, China's research on management accounting mainly focuses on the exploration of its practical methods, especially the introduction of the latest foreign research results, which lacks innovation and development, thus lacking a complete theoretical system of accounting management. A href ='' target =' _ blank'> Cough times, happiness, peace, wonder, fear? Where can I find harmonics? What about ring correction? Widowed? A href ='' target =' _ blank'> With the increasing competition in the international market, China's research focuses more on the management of foreign enterprises, and the theory of management accounting has not been combined with China's specific accounting management environment, socio-economic conditions and development environment, resulting in the theory being divorced from reality and poor operability, which can not well adapt to the economic development of Chinese enterprises. The theoretical research of management accounting should be combined with practice to adapt to the ever-changing economic development environment and social development, so that enterprises can develop effectively for a long time.

Third, the application of accounting management methods in practical work

There are many factors that affect accounting management, such as historical development, management theory, finance, accounting personnel, laws and policies of China, etc. Therefore, accounting management methods should be used flexibly in practical work: on the one hand, accountants should be able to clearly understand the concept of management accounting under any circumstances, be familiar with the connotation, significance and development purpose of management accounting, and actively explore and solve the problems encountered in actual management methods in combination with the actual situation in reality, so as to gradually improve the accounting management level of enterprises. In addition, the accounting management structure system used in China in the past can indeed bring economic benefits to enterprises in a certain period of time, but with the constant change of the world economic environment and the continuous progress of China's economic development, the environment in which enterprises are located is also changing, which also causes some emerging enterprises to develop and grow under this new situation. At present, many production technologies of China enterprises are not suitable for the development of enterprises. In this case, the development of enterprises is inseparable from the innovation of production, and the management content of accounting is constantly changing with the innovation of production, which requires that the methods of management accounting must change effectively with the production practice of enterprises.

Fourth, there is a certain gap between the comprehensive quality of financial personnel and the requirements of enterprise management accounting

The improvement of enterprise's comprehensive benefit can't be separated from the financial managers in the enterprise. The quality of financial managers includes knowledge structure and level, professional level, life values and so on. After all, the moral quality and professional skills of financial personnel have a direct impact on enterprise management accounting. Judging from the current financial management level of various enterprises, the level of financial personnel in China has not adapted to the requirements of today's enterprise development, and the overall comprehensive quality is low. The concrete manifestations are unreasonable knowledge structure and level, low professional education level and so on. Moreover, judging from the accountants recruited by enterprises in recent years, the requirements for accounting have gradually changed from academic level to ability level, but the importance of moral quality and personal accomplishment of financial managers has been ignored, which has led to the widespread phenomenon of false and false financial information, which has seriously hindered the economic development of enterprises.

Second, the measures to solve the application problems of accounting management analysis

First, strengthen the management accounting awareness of business leaders

The development of enterprises can not be separated from the command and leadership of enterprise leaders, so if we want to fundamentally solve the accounting management problems, we must start with cultivating the management consciousness of enterprise leaders. Enterprise leaders must strengthen their own management accounting consciousness, formulate relevant enterprise management accounting schemes in combination with their own economic development, and promote the common development of the whole enterprise.

Second, management accounting should combine theory with practice according to the development situation of China.

With the continuous development of the socialist market, the economic development of China's enterprises must adapt to the national conditions of China, which requires that China's management accounting research theory must be based on the national conditions of China, and it is necessary to learn from the management accounting theories of other foreign enterprises in the world, and make innovative changes on its basis, effectively apply foreign management theories to the economic development of China enterprises, and at the same time pay attention to the combination of theory and practice to avoid the situation that theory is divorced from reality. On the other hand, strictly control the development direction of enterprises, so that the development content of management enterprise accounting can constantly adapt to the development goals of enterprises, and be effectively utilized and developed. The effective application and development of management accounting can not be separated from the concrete combination of theory and practice. Only by organically combining the two can we truly implement the application of enterprise development and make enterprises obtain the maximum benefit of sustainable development.

Third, improve the level of management accounting and cultivate high-quality financial managers.

While maintaining the traditional sources of information, relevant personnel of enterprises should establish modern information concepts, make use of existing information resources such as the Internet, extensively absorb and learn from advanced accounting management theories, and integrate them into the accounting management system of their own enterprises. Enterprises should provide training opportunities and platforms for relevant personnel to help them better improve their management and business level, and constantly absorb new knowledge and management concepts and apply them to their work. So as to improve the accounting management level of enterprises. Enterprises should establish an appropriate reward and punishment assessment mechanism according to the actual situation, fully mobilize the enthusiasm of employees, and combine management with specific work more closely. In addition, when recruiting enterprise financial managers, we should not only consider the knowledge structure, level and ability of candidates, but also examine the moral quality of candidates. At the same time, improve the comprehensive quality of enterprise financial management personnel at this stage, regularly supervise and assess enterprise financial management, and regard management accounting as the focus of enterprise development goals, effectively improving the economic benefits of enterprises and the management level of accounting personnel.

Third, summary.

The application and promotion of management accounting is a huge systematic project, which requires not only the leadership of enterprise leaders, but also the joint efforts of accounting managers and all walks of life. It is necessary to understand the uniqueness of Chinese and western management accounting under market economy conditions, and study the management accounting system suitable for China's national conditions in combination with the actual development of China, so as to integrate theory with practice and apply it to enterprise management. In short, under the background of global economic integration and globalization, a perfect management accounting system is an indispensable prerequisite for enterprises to improve their market competitiveness. Enterprises should constantly strengthen the theoretical practice of management accounting, improve the economic benefits of enterprises under the premise of adapting to the economic development of China, and enable enterprises to obtain the most profitable, stable and sustainable development.

Fan: Construction of Management Accounting System from the Perspective of Value Chain

First, based on the value chain perspective of management accounting system problems

1. Cost management issues

In the value chain, the main way to reduce costs is to reduce production links, which makes production costs increase accordingly. At the same time, problems arising from the value chain will also arise. When an enterprise cooperates with its customers, the quality will decrease accordingly under the condition of saving production links. This method of operating at cost is harmful to the market order.

2. The scope of competition of enterprises is unknown

At present, the operation direction of enterprises is too complicated, and enterprises cannot correctly locate their own values. In the market environment, the scope of competition is not very clear, nor is it clear in terms of competitors. In order to improve economic productivity, enterprises are too vague in market activities because of the lack of competitive objectives, and cannot rely on the value chain to improve profit margins. It also hinders the development of enterprises.

3. Insufficient spatial dimension

The construction of traditional management accounting needs the economic benefits and social resources of enterprises as the guarantee, and excessive dependence leads to certain difficulties in the system construction of enterprise management accounting activities. The incompleteness of management accounting system makes the spatial dimension of enterprise activities insufficient. The system not only strengthens the competitive advantage, but also hinders the integration of value chain resources.

Second, the application and countermeasures of management accounting in enterprises from the perspective of value chain

1. Define the scope of enterprise competition.

To establish the value chain range of enterprise competition, firstly, analyze the enterprise's industrial chain, regard the industrial chain as a whole, estimate its overall interest rate, then effectively decompose the industrial value chain, analyze the resources it occupies in different situations, determine the profit rate of economic benefits generated by individual industrial value, evaluate according to relevant information, and put forward corresponding plans to adjust the enterprise before and after production, which is of great significance to better reduce investment and compete in the industrial chain. In the production process, while each component of the system plays its own role, the enterprise maintains its own coordination and promotes faster development, so that each link in the enterprise value chain clearly defines the scope of enterprise competition, and the upstream and downstream partners of the enterprise combine their own conditions to give full play to the unique advantages of the enterprise and maximize economic benefits. The establishment of the enterprise's competitive goal effectively integrates the development trend of all departments of the enterprise, and makes the employees of the enterprise move in the same direction, thus giving a great impetus to the development of the enterprise.

2. Accurately locate the relevant links of value chain management.

From the perspective of value chain, the construction of management accounting system should include market, customers and products. In the relationship between the market and customers, the main core is to put customers first, adjust with the role of the market, increase the number of customers, have a precise positioning on how to attract customers to write articles and improve customer value, and make the value chain management more efficient and orderly in the process. According to the specific situation of customers, make full use of service outsourcing and value-added services, strengthen business relations with customers, and enable enterprises to win the initiative in market competition. It is necessary to know more about customers' information and have a comprehensive statistics on customers' satisfaction with the enterprise and the investigation of potential customers, so as to accurately locate the value chain management and determine the competitive customers and market share that the enterprise will face in its operation. Positioning the relevant links of value chain management and accurate internal processes can make enterprises and employees grow better. At the same time, analyze the basic operation state of the value chain, determine effective and feasible schemes, and promote the normal operation of the enterprise mechanism. For example, enterprises organize relevant investigation groups to investigate and discuss the application of market and value chain, grasp the overall trend of market economy, and better improve the shortcomings of their own production links in light of their own conditions, so as to occupy a certain market share in market competition and promote the better development of enterprises.

3. Dimension expansion from the perspective of value chain

Based on the perspective of value chain, the construction of management accounting system needs to be flexibly used in a certain space, and the application of enterprise production system in production and operation activities needs to be flexibly combined with the actual situation in production and operation to effectively integrate the whole system production. When the management accounting system uses the value chain to analyze the whole production cycle of the whole product, it can be found that the related technologies of management accounting pay attention to product research and development and sales, and the economic interests of enterprises are the first. In order to gain competitive advantage, formulating relevant management accounting system can promote the optimization of the working mode of the value chain and better enhance the growth space of the whole value chain. Grasp the handling and consideration of every detail, so as to relax the standards, make the value chain effectively save economic costs, reduce the related expenses of product production, optimize the structural capacity, and keep the enterprise in a long-term dominant position in the market competition. For example, when formulating the management accounting system, enterprises should flexibly implement every step of the operation according to their own conditions.

Third, summary.

To sum up, it is necessary to analyze the construction of management accounting system from the perspective of value chain. Clarifying the scope of enterprise competition can make enterprises know their own business direction in the course of operation, so as to push enterprises forward to the goal, determine the market position for the relevant details of value chain management, integrate relevant resources, and make corresponding adjustments to the structural production capacity according to the needs of customers. Take the value chain as the strategic policy to better promote the rapid and stable development of enterprises.