Analyze the past
Management accounting mainly analyzes the past by further processing, reorganizing and expanding the information provided by financial accounting to better meet the needs of planning the future and controlling the present.
Immediate 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.
Planning for the future:
Prediction and decision-making are the main forms of planning the future. The role of modern management accounting in this respect lies in: making full use of abundant 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.
Management accounting plays a great role in enterprises, which can provide strategic decision-making information and help to formulate business strategies, thus providing information for business decisions; Financial and non-financial performance can be measured and reported to management and other stakeholders; It can help to formulate effective financing and incentive strategies, plan long-term, medium-term and short-term operations, and ensure the effective use of resources; It can also help to implement corporate governance, risk management and internal control procedures.
Accounting Graduation Thesis: The Application of Management Accounting in China Enterprises. Looking at the progress of management accounting in theoretical research and practical application in the past twenty years, it is not difficult to find that its application effect lags far behind its theoretical expectation. What is the crux of the problem ? This phenomenon has caused great confusion among accounting theory researchers and accounting practitioners. Is it a theoretical distortion? Or a failure in practice? Or is it a vague understanding? These are all worth pondering. Based on the investigation of the present situation of management accounting, this paper expounds the following two evaluations.
First, the basic evaluation of management accounting in practice
(A) the application of management accounting in practice. For many years, the practical application of management accounting theory in China is not ideal. From the application content, it is scattered and lacks organic connection, and has not yet formed a complete and real management accounting application system. Judging from the application effect, the practical function of management accounting in enterprises is not obvious, and it has not really solved the problems that enterprises need to solve urgently to improve management, so enterprises lack the will and requirements to apply management accounting.
(B) the reasons for the failure of management accounting in practice. There are two important reasons why management accounting is difficult to be widely used in practice: first, it is difficult for accounting organizations to organize and operate because of the lack of functional departments and full-time personnel, and at the same time, their established roles have formed such a vicious circle; Secondly, in the methods provided by management accounting, its abstract quantitative model can not reflect the needs of objective reality, and it is difficult to collect abstract basic data, which is caused by its imperfect theoretical system.
First of all, accounting, like auditing and statistical work, is a highly applied work, and its business activities must be undertaken by specialized responsible institutions and personnel, so as to effectively carry out business activities, and so is financial accounting. At present, there are real functional organizations and full-time accountants, statisticians and auditors in enterprises. However, looking at the institutional setup and full-time staff of management accounting, from the existing data, almost no enterprise in China can do this, which shows that the development of management accounting business activities in China is almost blank in enterprises.
Secondly, management accounting can not play a role in practice and is not taken seriously by people, which is also caused by its abstract quantitative model method. Abstract quantitative model method is suitable for general analysis and provides ideas for solving problems, rather than specific applications, especially for solving a specific problem in economic activities. Simply using quantitative model method is doomed to be impossible to solve, and it needs to be combined with empirical methods, and it needs to be good at observation and thinking. However, in reality, people often use "mechanism" and "bringing ideas", follow a set of formulas and fill in information, which distorts the original intention of the quantitative economic model. For an abstract theoretical discipline such as pure economics, the quantitative model makes the abstract content intuitive, which is indeed an improvement, while for a specific applied discipline such as management accounting, it is indeed a retrogression to make clear things abstract.
Second, the basic evaluation of the theoretical value of management accounting
(A) the scientific status of management accounting is too high, which makes it lose trust. From the position of accounting discipline, management accounting can not be compared with financial accounting, but occupies one of the two major fields of modern accounting. In some ways, one of the failures of management accounting is that it has excessively raised its subject status, thus losing people's trust and leading to the failure of its application.
(B) the content system of management accounting is not systematic. Judging from its content system, some contents of management accounting are divorced from the main line of "cost", which makes its content system very unsystematic. The root of management accounting is "cost", and its contents can be roughly divided into three categories.
The first is the decision-making cost. It is mainly the cost that enterprise management authorities need to consider when making decisions. Enterprises need to compare and choose different schemes when carrying out production and operation activities, investment activities and fund-raising activities, and then choose the feasible or optimal scheme for concrete implementation. When choosing different schemes financially, the same basis is to look at the cost of different schemes, and the cost here is the decision-making cost.
The second is to control costs. In the control stage, accountants should not only participate in the formulation of budget indicators and standard costs, but also use their own cost information to control the whole process of production and business activities. The core of cost control in management accounting is budget cost and standard cost.
The third is the responsibility cost. The results of various activities of enterprises should be reflected not only by income, but also by cost. In order to effectively evaluate the operating performance of each management, it is necessary to evaluate the expenses incurred. According to the principle of "who is in charge, who bears the responsibility", the assessment is based on the responsibility cost of each management department. The core of responsibility cost is controllable cost. However, at present, in the recognized system, the comprehensive budget, which belongs to the content of financial management, is stubbornly worn out, which makes the content system very messy, blurs the essential attributes of management accounting and causes a certain degree of ideological confusion.
(C) Management accounting has not formed a unique methodology. Judging from its methodology system, management accounting has not formed a unique methodology. Management accounting has absorbed statistical methods, economic methods, advanced mathematics and elementary mathematics methods, but it does not have a systematic methodology system composed of statistical investigation, collation and analysis like statistics, nor does it have a scientific explanation of methodology such as forecasting, planning and control like management, nor does it have a rigorous and compact methodology system such as dividing subjects, filling in vouchers, registering and entering accounts, trying to balance and compiling reports like accounting, and it does not have a balanced relationship like the unique double-entry bookkeeping method. Management accounting is not successful in methodology, because there is no unique method of "accounting", but it is confusing in the existing methods and has no universal promotion value.
Third, the reform of management accounting.
The present situation of management accounting has attracted great attention from academic and practical circles, and how it will develop has also attracted great attention from theoretical and business workers. Therefore, on the basis of the above two evaluations, we will focus on solving the following four problems and explore a more feasible way out.
(A) in the research methods should pay attention to the use of empirical research methods, so that theory with practice. Whether management accounting can be effectively popularized and applied in practice depends to a great extent on how to summarize, summarize, sort out and popularize the successful experience in practice in time to form a demonstration effect. It is of great practical significance to summarize the typical cases and successful experiences of management accounting in China in time, form the research results of integrating theory with practice with China characteristics, and comprehensively promote enterprise management.
(2) Re-integration of content. In China, cost accounting and management accounting are two parallel disciplines. If cost accounting is separated from management accounting, it is difficult to position management accounting. Cost accounting and management accounting can be merged into one cost management accounting, and its research object is cost accounting, planning and control. The research content is the content of original cost accounting plus the content related to cost management in management accounting, such as cost behavior analysis, variable cost method, cost prediction, cost decision, standard cost, responsibility cost and so on.
(3) improve the quality of the team. Improve the quality of accountants and build a professional team of management accounting.
(four) the establishment of China Institute of Management Accountants. The establishment of management accountants association can promote the theoretical research and practical application of management accounting in enterprises, and also improve the social status of management accountants.
What are the application examples of management accounting in China enterprises? Application example:
(1) Bingzhuang Group: Introducing Ten Management Accounting Tools to Promote the Construction of Management Accounting System
(2)JD.COM Group's total cost management based on the value chain.
(3) Baosteel Group: Establish a "four-in-one" management accounting framework and promote the cost leadership strategy.
(4) Haier Group: Create a "one person, one order" model to lead Haier and related parties to win.
(5) Shenhua Group: Support full-cycle budget control through modeling.
(6) The system construction of 6)AVIC management accounting.
(7) Exploration, practice and effect of activity-based costing in Changan Automobile.
(8)SAIC's comprehensive budget management practice of "everyone becomes an operator".
(9) Midea Group Supply Chain Management and Control Mode
(10) Construction of Total Performance Management System of Xuji Group Based on Strategy Implementation
reference data
Dongao. East Olympic Education [citation time 20 18-4-3]
Explain the role of management accounting in modern enterprise management, and analyze the reasons why management accounting system is difficult to be widely established in China enterprises. Management accounting is a subject that management science and accounting science permeate each other. Therefore, in the function of enterprise management accounting, all the factors that affect cost, capital and profit are the research fields of management accounting. Specifically, the role of management accounting in modern enterprise management accounting can be summarized as the following categories.
Management accounting is a subject that management science and accounting science permeate each other. Therefore, in the function of enterprise management accounting, all the factors that affect cost, capital and profit are the research fields of management accounting. Specifically, the functions of management accounting in modern enterprise management accounting can be summarized as the following categories:
1. Provides information on management accounting functions required for resource utilization decision.
(l) the meaning of decision-making. The so-called decision-making is to determine the most reasonable and effective solution to a specific problem. Decision making is universal. Generally speaking, there are several different solutions to any problem in the production and operation of enterprise management accounting function. But in fact, there is only one way to solve it. To choose the one that can get the greatest economic benefits, there is a problem of making a decision before acting. Decisions are inevitable. Decision-making is the most important and basic responsibility of modern enterprise management accounting leaders, and no enterprise management accounting leader can avoid or escape. For example, a warehouse caught fire, and the warehouse director didn't make any decision and let it burn. In fact, he didn't make a decision, but made a decision that he ignored. Therefore, the western decision-making theory school believes that the main criterion for judging the level and competence of a leader of enterprise management accounting function is to look at the quality of his decision-making, that is, the result of his decision-making.
(2) decision-making procedures. In the case of backward production technology and small scale of enterprise management accounting function, the decision of enterprise management accounting function is generally made by the leaders of enterprise management accounting function according to their own experience. Under the condition of modern economy, the problem of enterprise management accounting function is becoming more and more complicated. In this case, we can't do things by experience, but must use a lot of information to analyze and find a better way. This is what is commonly called rational decision-making.
Explain the role of management accounting in modern enterprise management. It is difficult to establish a management accounting system widely in enterprises in China. Since its application and research in China, it has achieved certain results, but its practical application and function are not ideal. The main problem is that the application is not operable. It has not attracted the attention and wide application of accounting practice; China accounting industry; . Lack of specialized professionals and systematic theoretical system.
The main function of management accounting in modern enterprise management and the main content of accounting control.
Accounting control is an internal control established by enterprises to ensure the accuracy and reliability of accounting information and protect the safety of enterprise assets. It is different from accounting procedure, which only solves the problem of generating accounting information, while accounting control solves the problem of quality of accounting information. Internal accounting control refers to the control part related to the safety of property and materials, the correctness of accounting information and the legality of financial activities.
The objectives of internal accounting control specifically include the following five aspects: (1) integrity. All the business that happened is recorded in the accounting records; (2) effectiveness. All recorded economic transactions actually took place and went through the prescribed procedures. (3) accuracy. The records of economic business in each stage should be accurate in amount, correct in accounts and timely handled; (4) Safety. After the accounting registration is completed, it should be properly kept so as to know the accurate situation of the business activities of the unit at any time; (5) responsibility. Access to the assets themselves and the files authorized to use the assets should be strictly limited to authorized personnel.
Management Accounting In China, which enterprises have the application of management cost accounting? It is gradually formed and developed to adapt to the internal management of economic organizations. Its main function is to establish various internal accounting control systems, compile and provide all kinds of information needed for internal economic interests, and provide all kinds of information needed for optimal business decisions.
At present, the application of management accounting in China's enterprise management is in a critical period. It is urgent to sum up and improve the experience of enterprise application in the past, and form the theory and method system of management accounting in China, so as to meet the needs of the transformation of enterprise management mechanism, ensure the high efficiency of enterprise production and operation, and promote the improvement of enterprise's own adaptability.
How to improve the application level of impact management accounting in China enterprises? Financial management is an accounting activity in which enterprises plan, control, analyze and evaluate financial revenue and expenditure and other accounting information in order to standardize financial behavior, strengthen accounting and realize the effective utilization and management of various assets of enterprises. Because all the materials and property of an enterprise are ultimately measured and reflected by a certain amount of money, the use of enterprise assets can generally be reflected in the expenditure and recovery of money or funds, which constitutes the financial revenue and expenditure activities of the enterprise. I. Analysis of financial revenue and expenditure of enterprises The author analyzes that the financial revenue and expenditure activities of enterprises can generally be divided into four aspects, namely: (1) Financing activities Financing refers to the behavior of enterprises to raise the required funds to meet the needs of investment and capital operation. (2) Enterprises with distribution activities can realize corresponding income and capital appreciation through investment and capital operation activities. After the enterprise compensates the cost and pays taxes, it should also distribute the residual income according to relevant laws. (three) the capital income and expenditure activities under the current account carried out by the enterprise for production and business activities. That is, in the daily production and operation activities of enterprises, a series of fund receipt and payment behaviors will occur. Therefore, the financial activities caused by the daily operation of enterprises are also called capital operation activities. Therefore, from the content of enterprise financial revenue and expenditure activities, enterprise financial management actually includes four aspects, namely enterprise fund-raising management, enterprise investment management, working capital management and profit and its distribution management. The role of enterprise financial management In the process of modern enterprise management, financial management is the most direct and effective management link that affects enterprises to obtain the best economic benefits. Practice shows that whether an enterprise can continue to grow and develop in a fiercely competitive market economy depends on whether it has carried out scientific capital management. At the same time, from the history of international economic development, it can be seen that financial management has appeared correspondingly since the enterprise has reached a certain scale, and with the increase of enterprise scale and its gradual modernization, financial management has been improved and strengthened accordingly, which is an inevitable internal dialectical relationship. L, the basis of capital management In the capital management mode, the evaluation standard of the owner to the operator is no longer to see what is produced and how much is produced, but to see whether the capital has achieved the maximum appreciation. To this end, enterprises must put financial management in the first place and strive to achieve the best financial situation and operating results of enterprises. Accordingly, in the financial management of enterprises, the overall evaluation index of enterprise performance implemented according to this idea, that is, the financial management goal, has also been clearly standardized, realizing the continuous appreciation of capital on the premise of maintaining the value, and organically combining the enterprise management mode with the financial management work. 2. The core financial management of modern enterprise management is a kind of value management, which manages the value movement in the process of enterprise reproduction. It manages the formation, use, distribution and control of funds in the process of enterprise production and operation, so as to improve the utilization effect of funds and realize the preservation and appreciation of capital. Enterprise financial management is to realize the management of physical form through the management of value form, and influence the economic activities of enterprises through the amount of investment and funds. The essence of financial management is the comprehensive management of enterprise production and operation activities by using the form of value. This essential feature of financial management determines its core position in enterprise management. Third, the strategy of enhancing the role of financial management in enterprise management 1 clarifies the central position of financial management. Financial management has the functions of reflecting economic activities, supervising and controlling economic processes and promoting the economic development of enterprises. There is an inherent and inevitable relationship between financial management and economic benefits of enterprises. First of all, the consumption of materialized labor and living labor, the occupation and turnover of funds, the sales and financial achievements of enterprises all provide economic information through financial accounting. At the same time, through the control and supervision in the process, financial management truly reflects the economic activities in the business process, exposes and reflects the existing problems in time, and carefully analyzes and puts forward improvement measures, serving as a staff officer for the enterprise's goal prediction and the implementation of business decisions, and creating good conditions for the enterprise to obtain the best benefits. 2. Perfecting the internal accounting system is the magic weapon for the financial department to play its role. In order to increase the financial department's control over the economic behavior of enterprises, it is necessary to have a standardized and perfect financial system. The financial department of an enterprise should, in accordance with the requirements of "two principles" and "two systems" and in combination with the actual situation of the enterprise, establish and improve the internal accounting system that meets the requirements of enterprise development, so that the tentacles of financial management can extend to the place where the production and sales of the enterprise develop. The financial department should dare to implement the system. At the same time, enterprises should adjust their capital structure according to market changes, tap the potential of funds, actively expand financing channels, and enhance the functions of self-accumulation and self-development of enterprises: improve the system and capital responsibility system; Accumulate stamina, enhance the strength of enterprises, improve their competitiveness and resilience, so that enterprises can survive and develop in the fierce market competition. 3. Innovative financial management content The current financial management in China is mainly based on daily financial management, which mainly focuses on the management of working capital such as cash, accounts receivable and accounts payable, and inventory. The proportion of enterprise financing and investment, enterprise capital structure, financial risk control and financial analysis is low, so financial management can not grasp the overall operating situation of enterprises. In order to gain a firm foothold in the current competitive environment, enterprises must comprehensively expand the content of enterprise financial management. For example, it is necessary to expand the international financial management content of the suite. At this stage, enterprises are planning their own business strategies in an international environment, so the financial management of enterprises should naturally be coordinated from an international perspective, seize the opportunity of a large influx of foreign capital into the China market, actively seek cooperation with foreign capital, improve management level, realize investor diversification and optimize corporate governance structure. 4. To improve the comprehensive quality of accountants, human factor is the key to play the core role of financial management. Enterprise accountants should not only be proficient in accounting professional knowledge, but also be familiar with the basic knowledge of enterprise production and marketing, adapt to the objective requirements of modern enterprise system for efficient and scientific management under the condition of market economy, jump out of the box of financial management, and flexibly use modern financial management methods with their own professional advantages, knowledge advantages and information advantages to ensure higher quality financial management with higher personnel quality. I hope the landlord will use Shenyang Kingdee Finance to answer your question.
Strengthen the internal control system of enterprises, speed up the application of enterprise information, and clarify the financial and related supporting processes, so as to master and control the financial processes at any time and ensure that the responsibilities go to the post and people.
How to Improve the Application of Management Accounting in China Enterprises (1) Attach importance to the combination of theory and practice. In order to accept accounting theory and practice, on the one hand, we must strengthen the construction of management accounting theory. First of all, we should attach great importance to the practical role of management accounting in enterprise management, conduct in-depth and systematic research on its specific role in enterprise management, collect data in an all-round way, put forward theoretical construction measures in a reasonable way, objectively analyze the influence of various functions on the thinking and behavior of management decision makers on the basis of sorting out, summarizing and summarizing the collected data, and improve and perfect the current management system and model of enterprises accordingly; Secondly, establish a unified management accounting organization, strengthen the monitoring and management of the application of management accounting, solve the problems in the production practice of enterprises in time, and effectively improve the management efficiency and economic benefits of enterprises. On the other hand, on the basis of establishing a scientific and reasonable theoretical research framework, it is more important to re-evaluate the current theoretical system and management model of enterprises in close connection with the actual situation of enterprise production management, so as to make it more practical, and strengthen the case study of management accounting application to realize the close combination of theory and production practice. At the same time, it is necessary to summarize the typical cases and some successful experiences of the application of management accounting in enterprise management in time, and summarize the objective laws of the application of management accounting in enterprise practice, so as to meet the needs of changing the enterprise management mechanism, ensure the efficient implementation of enterprise production and operation management, and promote the improvement of enterprise economic benefits.
(2) Enterprise managers should actively promote management accounting. Enterprise managers should pay attention to the implementation consciousness of management accounting and take a series of measures to ensure the implementation of management accounting. In order to effectively realize management accounting, enterprise managers should mobilize the enthusiasm of all responsible departments and encourage them to work hard to achieve the business objectives of the enterprise. At the same time, an assessment and incentive mechanism with responsibility profit as the core is established within the enterprise to link the promotion income of employees with the realization of profits and promote the development of management accounting. Because the effective implementation of management accounting is inseparable from accurate and timely information. Therefore, the computer system and management accounting should be organically combined, and the knowledge of system engineering and overall planning should be comprehensively used to establish a perfect management accounting information system. Through this system, we can study the problems of enterprises and provide information services for management and marketing decisions. The application of management accounting is the implementation and realization of an idea. Therefore, enterprises should cultivate a corporate culture atmosphere conducive to the application of management accounting, that is, cultivate a culture of maximizing value. We know that the value of an enterprise includes human capital, finance and output value. If an enterprise is committed to maximizing the value within the organization, it needs to use the method of management accounting to measure the value correctly. In this way, an enterprise with maximum value needs the application of management accounting methods. Management has naturally been popularized and applied in enterprises.
(3) Pay attention to basic accounting work. Attach importance to the basic work of financial accounting and provide reliable digital sources for management accounting. Management accounting and financial accounting are two closely related subsystems in modern enterprise management system. Modern enterprises emphasize the function and importance of management accounting instead of denying the importance of financial accounting. Financial accounting strictly follows the provisions of the Accounting System for Business Enterprises, records daily business, registers account books, and prepares relevant financial statements on a regular basis to accurately and objectively reflect the economic activities and operating results of enterprises. The accuracy, objectivity and timeliness of information will affect the quality of management accounting, so enterprises must attach great importance to the basic work of financial accounting if they want management accounting to play its due role.
(4) Strengthen the ability of accountants to apply management accounting. The staff engaged in management accounting in enterprises should not only master the theoretical knowledge, basic methods, policies and regulations of enterprise financial accounting, but also master the modern knowledge of enterprise management; We should not only understand the financial management of enterprises, but also master and be familiar with the overall production activities of enterprises. Therefore, this requires management accountants to have the ability to process information and cognitive ability, and have a deep understanding of the development law of economic objects. First of all, enterprises should improve the professional skills training of management accountants, improve the quality of management accountants, and let them master the basic theory and knowledge of management accounting, so as to improve the development of enterprise management. Secondly, managers of enterprises should also strengthen the basic theory and knowledge of management accounting, because managers should improve the scientificity of decision-making through management accounting information, which is also a key factor to ensure the correct and effective implementation of management accounting.
(5) Accelerate the construction of accounting information system software. Management accounting itself serves the management of enterprises, and a lot of information is needed in the process of applying management accounting, and whether this information is timely and accurate is the key to whether management accounting can play its role effectively. Therefore, we can develop corresponding management accounting application software and establish corresponding management accounting information system according to the actual situation of enterprises in China. Using computer can not only ensure the accuracy of operation, but also improve the operation speed, greatly reduce the work intensity of accountants, and at the same time, it can collect the required information accurately and timely, make qualitative and quantitative analysis of different stages and economic activities of enterprises, provide useful information for enterprise leaders to predict and make decisions, and meet the needs of enterprise managers to make decisions.