First, the basic content analysis of the application of management accounting in marketing management
In enterprise marketing management, if you want to use management accounting, you need to follow the relevant steps. In order to analyze the application of management accounting in enterprise marketing management, the role of management accounting in enterprise marketing management is analyzed first.
(A) Analysis of the role of management accounting in enterprise marketing management
The application of management accounting in enterprise marketing management mainly focuses on forecasting marketing prospects, participating in marketing decisions and controlling economic processes. In the application of marketing management, management accounting provides reference for marketing decision-making of enterprises according to their marketing policies and development goals. In addition, the application of management accounting can analyze and predict market demand and choose the best market positioning. The application of management accounting can evaluate the implementation of personnel responsibility indicators in various departments and provide data for the marketing management of enterprises. Management accounting can help marketing decisions. In application, we can integrate information according to the decision-making objectives of enterprises, calculate the evaluation indexes of various decision-making schemes, and make the optimal enterprise marketing decision-making documents. Management accounting can decompose the relevant economic indicators in the budget, ensure the rationality of packaging, material resources and services, and provide help for the marketing control of enterprises. In the design stage of enterprise products, management accounting can provide enterprises with more comprehensive market product information, predict the cost and profit of products and save costs for marketing management. The application of management accounting in marketing management can provide great help for the economic control of enterprises. Management accounting can effectively combine pre-control with in-process control, provide scientific standards before the marketing activities of enterprises are carried out, and actively adjust marketing management processes according to actual deviations to ensure the smooth development of marketing activities. Management accounting can effectively analyze the market share of enterprises and improve the marketing efficiency of enterprises.
(2) Analysis of application steps
Management accounting is closely related to marketing management, and is closely related to every step of the enterprise management cycle. Management accounting needs to follow the relevant steps in use to achieve the best results. In enterprise management, the first step in the application of management accounting is to provide market-related information for marketing management, fully analyze market changes in use, and tap the development opportunities of enterprises. In this process, enterprises need to distinguish the changes in the external market environment from their own related changes and establish the necessary marketing information system. In the step of analyzing market opportunities, management accounting mainly provides relevant information to decision makers, including the capital operation of enterprises, the existing resources of enterprises, whether they are profitable or not, etc. And choose marketing opportunities which is more suitable for enterprise development by decision analysis method. The second step in the application of management accounting is to determine the market development goals of enterprises in a certain period of time. In application, management accounting needs to analyze the positioning of the target market and its own market, measure the market capacity and structure, and analyze the stress ability with customers and regions as the objects. In application, management accounting also needs to fully analyze the competitive position of competitive products and provide information related to the price and profit level of existing products. The third step in the application of management accounting is to determine the marketing quantity and marketing strategy for marketing management, that is, to determine the optimal combination including product quality, price, advertising and service according to the needs of enterprises. In order to ensure the realization of this process, management accounting needs to analyze the product cost and income at the product design stage, and can adopt the life cycle method to ensure that the enterprise can obtain the maximum income with the minimum cost. In the process of product life cycle analysis, we need to see that the market environment is changing gradually, and the marketing strategy of enterprises needs to be changed accordingly. Therefore, management accounting needs to measure and analyze the benefits and costs of marketing strategies, and also needs to pay attention to price decision-making and adopt reasonable pricing methods according to different situations. The last step in the application of management accounting is to control marketing activities. Management accounting needs to participate in the preparation of marketing budget. In the process of implementation, management accounting personnel analyze the differences between actual operation and budget theory, and analyze the reasons, and take corresponding measures to control this deviation. In this step, management accounting also needs to provide a report on marketing efficiency to improve the efficiency of marketing work.
Second, the analysis of the problems existing in the application of management accounting in enterprise marketing management
Judging from the application status of management accounting in enterprise marketing management in China, the existing problems are mainly manifested in the following aspects.
(A) the theoretical development is inconsistent with the practical application.
Management accounting is developed in western capitalist countries, so the relevant theories and application systems are more suitable for the highly developed capitalist economic development level. The development space of management accounting determines the nature and method of management accounting, and also determines the content and purpose of management accounting research. Since the introduction of management accounting, China has been constantly improving and perfecting the relevant theories of management accounting, which has greatly promoted the application of management accounting and carried out a lot of publicity, but many of the introduced contents are foreign research results and related theoretical knowledge, and China has not formed its own theoretical system. From the analysis of the teaching material system of management accounting, although a lot of theoretical knowledge is clear, there are also many differences. For example, some theories think that management accounting system needs to include objectives, objects, basic elements and theories, while others think that management accounting should have objectives, concepts and technologies. These theoretical systems are not perfect and are not suitable for the current situation of China's economic development, so their popularization and use are greatly limited.
(B) technology and practical application out of touch
At present, most of the technical methods of management accounting adopted by Chinese enterprises are summarized in practice, and a few are based on the evolution of economics and statistics, such as opportunity cost and marginal cost. The introduction of these technical methods marks the progress of management accounting and provides a theoretical mechanism for the future application of management accounting. However, these technical methods are difficult to use. For example, in regression analysis, it takes dozens of data to get obvious results, which is obviously very difficult in practical use. In addition, these theoretical knowledge does not hold water in real life. For example, cost analysis requires a single product as the premise, but many enterprises produce products that are not single. In the case of producing two products, the cost analysis is not accurate enough.
(C) the lack of management accounting work should have the level of relevant personnel
The popularization and use of management accounting requires accountants and marketers to have relevant knowledge and ability. However, the development of management accounting in China is short, and it has some defects. Enterprise accountants have very limited ways to master knowledge. Many accounting practitioners have never heard of management accounting and lack the quality level that management accounting should have. From the analysis of the application experience of management accounting, the research on management accounting in Chinese academic circles is relatively in-depth, but there is little summary and induction of successful experiences, and there are no typical cases and research reports. Management accounting has been difficult to popularize and use in marketing management. From the published data analysis, the relevant experience focuses on the introduction of the basic situation, and the academic community pays less attention. These successful experiences are difficult to popularize and use. The research carried out by academic circles is mainly based on questionnaire survey, which lacks practical research links and is divorced from reality. In addition to the above problems, in the basic point of management accounting, modern enterprise management is management, and enterprise management is closely related to sales. However, management accounting regards sales as a constant in the construction of theoretical system, which limits the development and application of management accounting. In terms of information, a lot of information in the application of management accounting comes from cost accounting reports and financial accounting, which is lagging behind and not very helpful to managers' decision-making. From the analysis of product renewal speed, modern products are updated very quickly, and management accounting is very troublesome in use.
Third, the analysis of improvement measures
In view of the problems existing in the application of management accounting in marketing management, it is suggested to improve them from the following aspects.
(A) to build a practical theory and application system
In the construction of management accounting theory and application system in China, it is necessary to learn from the successful experience of western countries, establish an independent institution with China characteristics and professional characteristics, and carry out and popularize the specific work of management accounting by professionals specializing in management. Enterprises need to set up a special part in applied management accounting, strengthen the internal management system of enterprises, and realize the prediction and decision-making of marketing process through deep processing of financial information. The functional department of market management accounting should set up a special department to deal with market information, so as to ensure that enterprises understand the market objectives in the fierce competition and help enterprises maximize their interests.
(B) to overcome the shortcomings of traditional management accounting
In the construction of management accounting, influenced by the traditional business forms of China enterprises, management accountants pay attention to the production of products, and spend a lot of energy on historical cost and budget. This situation needs to be changed appropriately. Management accounting needs to focus on the product market, and the business activities of enterprises are always in competition. Management accounting needs to be able to find information quickly and overcome the production tendency of management accounting. In the analysis of market information, management accountants can not be influenced by fixed thinking, but adopt various methods to analyze and analyze various variables in the market. At present, the construction of management accounting system in China is still in the initial stage, which tends to realize internal control of enterprises, lacks attention to the market field and does not meet the requirements of modern enterprises. Therefore, it is necessary to reform management accounting methods and strengthen research to meet the needs of management accounting management.
(3) Improve the management accounting ability of relevant personnel.
In the application of management accounting, a good applicable environment is required, including the enterprise system and the management concept of relevant personnel. Therefore, when promoting the use of management accounting, enterprises need to strengthen the education of relevant personnel and improve the quality level of employees and managers. Compared with accountants, the management level of leaders is also an important factor affecting the application of management accounting, so the relevant managers of enterprises need to pay attention to strengthening the awareness of management accounting. Relevant departments need to organize managers to strengthen the training of management accounting on a regular basis, and the content of management accounting can be added in the evaluation of economists' professional titles, so as to continuously improve the knowledge and quality level of managers and improve their understanding of management accounting. In strengthening the training of management accounting, enterprises can construct a certain social restraint mechanism through administrative means, and urge the management of enterprises to pay attention to the application of management accounting.
Four. Concluding remarks
To sum up, this paper mainly analyzes the practical application of management accounting in marketing management. In the application of management accounting, in addition to the above improvement measures, it is necessary to strengthen the analysis of typical cases of management accounting. The popularization of management accounting is also related to the collation and induction of experience. In the promotion of management accounting, we should summarize the typical cases of management accounting in time, find out the development law of management accounting, ensure that the theories and methods of management accounting can be applied to the actual management of enterprises, meet the development needs of enterprises, and promote the improvement of their adaptability in application.
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