會計(jì)學(xué)dissertation：管理會計(jì)在企業(yè)發(fā)展中的重要性分析
In the economic globalization and the information technology revolution sweeping the world in the context of rapidly changing , management accounting has become the basis for business decisions , the language of business . As a member of the WTO , the United Kingdom 's modernization , invigorating the domestic economy and opening up to the economic sphere resolutely implement the " Three Represents " important thought , in the consolidation and development of market economy, adhere to socialism , against all kinds of unhealthy , management accounting is more important. Application of management accounting and promotion is a long way to go to work , you need to practitioners and theorists broad participation . British management accounting theory research aims through the management accounting theory and typical case studies , and actively explore under the present system of management accounting standardization issues in order to better serve the socialist market economy.
在經(jīng)濟(jì)全世界化浪潮席卷全世界和信息技術(shù)革命日朔月異的環(huán)境下，管理會計(jì)已變成公司決策的基礎(chǔ)，經(jīng)濟(jì)活動的語言。作為WTO的人員國，英國施行現(xiàn)代化建設(shè)，對內(nèi)搞活經(jīng)濟(jì)，對外開放，要在經(jīng)濟(jì)領(lǐng)域內(nèi)堅(jiān)決徹底體現(xiàn)“三個(gè)代表”的關(guān)緊思想，在強(qiáng)化和進(jìn)展市場經(jīng)濟(jì)中，堅(jiān)決保持民主社會主義，不贊成林林總總的不正派的作風(fēng)，管理會計(jì)更顯得關(guān)緊。管理會計(jì)的應(yīng)用與推廣是一項(xiàng)任重而道遠(yuǎn)的辦公，需求實(shí)務(wù)界與理論界的廣泛參加。
First, management accounting applications of the main problems
一、管理會計(jì)應(yīng)用中存在的主要問題
1 is not widely used
So far, management accounting only in some areas , some enterprises have a certain degree of application , there are a considerable number of enterprise management personnel of management accounting is poorly understood , which makes the application of management accounting space is extremely limited .
到現(xiàn)在截止，管理會計(jì)僅在局部地區(qū)、局部公司獲得了一定程度的應(yīng)用，還有相當(dāng)數(shù)目的公司管理擔(dān)任職務(wù)的人對管理會計(jì)理解甚少，這要得管理會計(jì)的應(yīng)用空間遭受了莫大的限止。
(2) the application does not in-depth
Judging from the current situation, the only part of the management accounting theory and methods in the primary operation and management of industrial and commercial enterprises to obtain a preliminary application , there are many help to strengthen internal management and improve enterprise content management accounting micro economic substance does not enter the of application stage, not in the modern enterprise 's internal management play its positive role.
3 uncoordinated action
Although some content management accounting in practice been initially applied, but basically still sporadic , decentralized state , between the lack of organic , close contact, has not yet formed a true sense of the management accounting information systems.
Two , cause analysis
1 did not form a complete theoretical system of discipline , poor guidance
International Federation of Accountants permanent branch - Financial and Management Accounting Committee believes that management accounting is within the organization to the management authorities planning, evaluation and control of information recognition, measurement , accumulation, analysis, preparation and reporting , interpretation and transmission process . As can be seen from the above definition , management accounting is a variety of basic theory and techniques of integrated applications . Because of the basic theory of the study did not get attention, and thus the goal of management accounting , assuming that research is not the system , has not yet formed a complete theoretical system of discipline . From the UK Management Accounting Textbook of view, it also limited introduction to the translation of foreign works , but not well with the actual situation in the UK , teaching structure, content is not uniform , and cost accounting and financial management disciplines still exist cross problem, which affects the people management accounting study, master and application . Late 1970s, the application of management accounting into England , some companies have achieved some success. However, due to not timely to summarize some of the successful experiences and to take measures to carry out extensive and in-depth promotion, so the current application of management accounting in practice, only a handful of companies .
(2) there is no corresponding institutions and systems , normative poor
Specialized management accounting professional bodies, the British should learn from successful practices in Western countries , the establishment of specialized , authoritative and civil nature of management accounting professional bodies , which will have the UK management accounting standardization and construction of unique management accounting from the UK to a significant role in promoting . The traditional management accounting is limited in production capacity, technology and product costs are more stable in the enterprise application . Management Accounting initially in industrial enterprises to promote and develop , but also in industrial enterprises mature and complete , which also affected the management accounting in various industries enterprise application . The current type of ever-changing industry , other industries such as services, financial services , transportation and administrative institutions how should management accounting it ? With economic development and new economic growth point of the continual emergence application of management accounting not only to face the ever-changing business situation , but also the face of ever-changing industry , whether the management accounting can be applied in these industries to manage it ? To solve these problems , we need to put the appropriate management system to standardize accounting standards and the application of management accounting .
3 no corresponding corporate culture, popularize poor
Promotion and application of management accounting has been the pressure from traditional culture . Britain 's traditional culture should influence people's behavior, its impact on the application of management accounting through the influence of corporate executives and accounting staff to achieve the values ??. Management Accounting accounting firm behavior is not behavior, but management behavior , which is the value of enterprise management personnel a challenge , but also on the quality of accounting personnel itself a challenge . Management accounting theory and methods, knowledge is important, but ultimately be applied to the enterprise through the accounting staff , so accounting personnel accounting for the management of their own quality plays a vital role in the promotion . But the British stage, the overall quality of accounting personnel is relatively low , one accounting staff knowledge level is low, the second is the lack of accounting personnel professional ethics . Currently, the accounting information distortion has become a focal point of these will affect the management accounting in the UK enterprise application .
4 does not make full use of computerized means , inefficient
Some methods of management accounting is more complex , using hand calculations are more cumbersome , while the data processing for fast, accurate precisely the advantages of computerized accounting . However , the UK accounting computerized accounting heavy , light management , computerization is limited to bookkeeping, afterwards, can be applied to business management among the very few . At present, the more prominent problem is the limited knowledge of computers accounting personnel and management accounting software development lags behind.
Third, management accounting standardization strategic thinking
1 build management accounting discipline system and Practices Framework
From the management accounting theoretical system on strict structure , to seize the main line, to solve management accounting and financial management , cost accounting of cross-cutting issues . A complete , systematic, standardized materials, is widely used management accounting premise . Therefore , the relevant departments should organize teaching materials team, prepare for different levels of needs , standardized textbooks practical and easy to operate , and as a guide , to carry out the theory and practice of learning and research . Management Accounting in the United Kingdom in different periods of socialist construction has played a positive role. Management Accounting typical case should depart , and summarized systematically and actively and effectively promote the successful experience. For example, in the 1950s the Factory , workshop and team accounts ; 60's plans to carry out in-plant prices, centralized management of funds ; 70s Daqing Oilfield conduct internal accounting ; 80 years in Jilin Province introduced plant bank , Shougang " package , security, nuclear " ; 90 Handan Iron and Steel Group Co., Ltd. launched " simulated market accounting, implementation of cost veto " and so on. These are the British typical case of application of management accounting , management accounting is rooted in the complex of the fruit of the British nation . Management accounting should be promoted in practice and application of the relevant departments should promptly and effectively on the successful experience of the practice of scientific , systematic and summarized the application of management accounting to do publicity , promotion and development of a management accounting practices as soon as possible the basic framework .
(2) establishing the organization and management accounting principles and practices
Solve management accounting standardization issues, to establish a unique management with the UK accounting organization system . From the organization may establish a special study of management accounting authority , the founder of management accounting publication, an organized and planned research activities and research needs to be adjusted according to the development direction , to play its due role in guiding . To solve the problem of standardization of management accounting , management accounting standards should be introduced and systems. Some Western developed countries, the introduction of the management accounting standards governing the management accounting practices in the development of management accounting has played a positive role. Britain should meet to establish a socialist market economic system and modern enterprise system , while absorbing the related disciplines of research , and establish management accounting standards and systems , to provide a basis for the management accounting practices .
3 corresponding to cultivate a corporate culture
Application of management accounting needs to have the appropriate corporate culture , including advanced management ideas, strict management system and the ability to maximize their individual employment mechanism . Construction of British culture from the following aspects: First, the training of staff group values ??, shaping the entrepreneurial spirit. Entrepreneurship is the core of enterprise culture , successful businesses have their own personality reflects the spirit of enterprise . Entrepreneurial spirit , once formed, will become the motivating force and progressive ; two is to give employees self-development , stimulate their sense of ownership . Care staff , so that employees feel the warmth of the collective , and actively participate in enterprise management . The establishment of fair employment mechanism, enhance the harmony , innovation and cohesion ; three people-oriented, improve staff quality, the staff 's cultural values ??, market economy concept, aesthetics and ways of thinking to be cultivated and remodeling. Management approach not only have a "rigid management," but also a "soft boot " , to eastern and western cultures together , making power of enterprise development .
4 vigorously develop and implement management Accounting
Vigorously develop management accounting software that makes accounting gradually to computerized management direction. The use of computer can manage more complex accounting calculation and analysis process for fast, accurate accounting , you can reduce the workload , so that management accounting staff can accurately and in a timely manner to provide forecasts for the business leaders , decision-making and other aspects of information to meet business leaders making needs. Application of management accounting and marketing is a huge project , not only theorists and practitioners of broad participation , but also requires a lot of manpower, material and financial resources. With economic development and reform, application management accounting will become an inherent requirement of the UK business , management accounting will continue to improve , and in the UK businesses play an increasingly important role.
