Summary Of Recent Cost Management Accounting In China

Environmental management accounting, environmental management accounting, is formed in the process of environmental accounting. It improves and expands the existing management accounting system, and makes relevant decisions for enterprise managers, so as to achieve the unification of environmental efficiency and economic efficiency, and ultimately serve the sustainable development of enterprise management.

After the 1990s, with the change of environmental management strategy, the US Environmental Protection Agency (USEPA) put forward many environmental accounting reports in environmental management accounting, such as the introduction of environmental accounting as an enterprise management tool in 1995. In 2000, the relationship between green dividends - corporate environmental performance and financial performance also involves the whole cost evaluation method (TCM) in asset budgeting.

The Canadian Institute of Chartered Accountants (CICA) also presented the environmental performance report in 1994.

By the late 1990s, the study of environmental management accounting was carried out under the support of many governments. For example, the German federal environmental department and the federal environmental protection agency issued a set of manual on environmental management method accounting in 1996. The United Nations also set up an expert working group to improve the role of the government in promoting environmental management accounting. The report was presented at the ninth session of the United Nations Commission on sustainable development in April 2001 with the theme "information needed for decision-making".

In the method, environmental management accounting absorbs the research methods and means of other related disciplines, adopts normative research, case studies and comparative research methods, sums up and summarizes the successful experience of enterprise environmental accounting from practice, and forms the theory of environmental management accounting.

Two, China's environmental management and environmental management accounting, environmental management accounting is the application of traditional accounting information management and control means in environmental management. It is an important information input for continuous improvement of environmental management information system and Realization of environmental management control.

In China, neither the current environmental management accounting system nor the environmental management system voluntarily implemented by the government can not leave the information support of environmental management accounting, mainly as follows: 1., for the construction project, the environmental impact assessment system and the "three simultaneous" system must be implemented.

When preparing the economic feasibility report, it is necessary to qualitatively and quantitatively reflect the environmental gains and losses, so as to bring environmental factors into investment decision analysis, which requires the use of environmental management accounting information.

2., in the implementation of ISO14001 environmental management system, enterprises should set environmental goals and initiate initial environmental reviews to identify environmental factors. In this process, life cycle analysis of the activities and processes of enterprises should be carried out, considering the environmental impacts of past, present and future.

Then environmental factors should be evaluated to ensure important environmental factors.

3., if environmental behavior is controlled, there must be a certain assessment system.

In the middle of twentieth Century, management accounting completed the pformation from executive management accounting to decision management accounting, and made a series of progress and innovation, which made the modern management accounting mention a new level from breadth, depth and height.

Strategic management accounting is a new field in the modern management accounting system. It requires that the overall competitive strategy of enterprises be integrated with the operational strategies of all levels, units and links in the enterprise, and that the emerging and advanced management methods and techniques can be carried out consistently and effectively, so as to promote the smooth realization of the strategic objectives of enterprises. The product life cycle cost calculation exceeds the traditional cost management problems only from the production enterprises, and expands to the users' view of the cost at the same time, and realizes the pformation of the cost view of enterprises to the social view: the whole procedure of combining the target costing method with the Kaizen cost calculation method is also a concrete manifestation of the contents of the modern management accounting research, which are "internal deepening" and "outward expansion". Modern management accounting has the following characteristics: 1.

Two, application indicators change from lagging forward direction. Management accounting focuses on the future, and the indicators used must be changed from lagging forward indicators to better play its due functions in enterprise management.

In the strategic management and strategic management accounting of a company, the formation and materialization of the leader's competitive strategy thinking and the SWOT analysis before competition strategy formulation are all related to the leading analysis of the ups and downs, success or failure, survival and development of enterprises.

The combination of monetary measurement and monetary measurement is a combination of monetary policy and non monetary measurement. From the perspective of measurement, the application of modern management accounting should be based on the combination of "monetary measurement" and "non monetary measurement". While some indicators adopt monetary measurement, there is also a need for a non monetary measurement of three types.

The composition of non-financial index system includes customer orientation, human centered and comprehensive aspects.

Four, the nature of the discipline is more multidisciplinary. Modern management accounting is a branch of highly integrated "soft science" which takes decision research as the core. It is a special field of integration with management.

Its nature and the nature of modern management are pferred and developed along with the development of modern management accounting.

But in terms of its fundamental characteristics, management itself is a cultural phenomenon.

As a cultural phenomenon, management can not only focus on its technical level, but also focus on its social and cultural level.

Accordingly, the related disciplines of modern management accounting can be divided into three levels, namely, the upper level, the middle level and the basic level.

Five, the mode of decision support has changed from the scientific view to the humanistic view. The management decision making plays an important role in the whole management system and plays a leading role.

Management accounting is a special field in which management and accounting are integrated, so its characteristics are naturally pferred according to the characteristics of management, and develop along with the development of management characteristics.

With the advent of the knowledge economy era in twenty-first Century, human knowledge (Intelligence) has become the most important and dominant factor of production. In management, we should give full play to the initiative, enthusiasm and creativity of human beings, and accordingly require the implementation of the humanistic decision-making mode in decision-making.

A new growth point of management accounting is the process concept, which divides every behavior of an enterprise into sub chains, operations and tasks, and subdivides the chain of action (chain of operation). At the same time, the purpose and necessity of these behaviors are analyzed to divide the responsibility units.

The definition and connotation of process is a structured behavior consisting of a series of ordered tasks. The elements are: "a series of activities", "input" and "output".

Then the concept of process is specifically applied to the field of economics and management, that is, "a series of well-designed activities implemented for specific customers or markets to provide specific products or services".

The process is composed of a series of assignments, which can be indefinitely divided according to the needs of management and examination, from the process to the operation and then to the task until everything is clear.

The relationship between process and operation has two points: the nature of operation reflects the nature and chain effect of the process.

The definition of the process of the company completely ignores the boundary of the enterprise and the restriction of the organizational structure, and completely blurs the boundary of the enterprise.

In essence, the value chain is an optimized operation chain or process.

Two, the influence of process concept on management accounting is summed up as a basic operation and task. The auxiliary functions of management and accounting are summed up as follows: using some process to evaluate or reconstruct the original process of the enterprise to ensure the normal operation of the flow and the clear performance appraisal has become the intersection point of all the basins in the management accounting, through which management accounting has reached the integration and unification within the discipline.

The concept of process is the intersection of management accounting and other disciplines and the language of communication.

Three, the influence of process on cost accounting, 1., the influence of discipline theory system.

The process idea has changed the choice of cost drivers for enterprises.

It can be expected that the process idea will hopefully lead to the unification of management accounting and financial accounting.

2. impact on cost accounting and management.

Activity based costing, process oriented.

Enterprise management accounting focuses on describing the cost, efficiency and time of each job or task, and especially emphasizes the distinction between non value-added operation and value-added operation, and carries out comparative analysis of cost data between them.

3., just in time.

It is a cost control system that is in line with the timely production. The embodiment of the value chain concept of the process is to introduce the concept of time into the cost accounting under the guidance of the value theory of the process, eliminate the non value added activities and improve the reaction speed and flexibility of the enterprise through punctuality.

Three, the impact of the performance appraisal system on the performance appraisal is the primary impact of change in the evaluation unit, the evaluation of enterprises into the process of operation or task as a unit.

Take Balanced Scorecard as an example to illustrate the impact of process concept on performance evaluation.

Four, the influence of internal control, the emergence and development of the process concept makes the fundamental role and operation mode of internal control more clear.

Driven by the concept of process, "internal control system is an optimization, simplest and most rational (logical) mode of operation or operation standard".

The internal control system of modern enterprises is a system, which should be a three-dimensional structure composed of organization, project and process.

According to the knowledge economy, the basic characteristics of management accounting are changing from industrial economy to knowledge economy. From the point of view of production factors, it is mainly changed from resource dependent economy to knowledge (Intelligence) dependent economy, and the basic characteristics of management accounting under the knowledge economy condition are embodied in three aspects: 1., management characteristics, from material object management to human centered and intellectual based management.

The "people-oriented" management system is a complex social system, which involves people's psychological, social level, rich emotional world and complex interpersonal relationships. It has great flexibility and uncertainty and is difficult to express with accurate data.

The "intelligent management" with human intelligence as the core is a higher level management of human centered management, and it is a kind of management that aims at promoting the "knowledge innovation" as the central task as far as possible.

2., management thinking pforms from scientific thinking mode to humanistic thinking mode.

Humanistic thinking includes image (intuition) and inspiration (Dun Wu).

People (Intelligence) management requires managers to use "liberal thinking" based on "speculative qualitative" as the basis to understand, analyze and study related issues with a large degree of "humanistic thinking", which is characterized by a greater degree of freedom, which goes deep into the psychological, social, and rich emotional world of human beings.

This is consistent with contemporary management master Peter Drucker's view of management as a "free art" rather than stereotyped and mechanical work.

3., the pformation of management goals from "optimization" to "satisfaction". The "optimization" criterion only exists in logic reasoning, and has no practical value.

Simon, a modern management guru, put forward the theory of "complete rationality" and "maximization principle" which replaced the principles of "limited rationality" and "satisfactory" in the micro economics, which is the core theory of the "satisfaction" decision theory.

Two, the new characteristics of management accounting under the condition of knowledge economy. 1., the creation of management accounting new methodology. Three are "heavier than" and three "equal emphasis".

Measurement (measuring) is more important than computation (counting), cognition is more important than accuracy (precision), savvy is heavy and rational, quantitative and non quantitative are equal, quantitative forms are equally emphasized, and quantitative measurement is equal to monetary measurement and non monetary measurement.

The 2. decision support mode is changing from the scientific view to the humanistic view. In the real economic activities, it follows the satisfaction criteria to make decisions, and more importantly, the intelligence and judgement of the policy-makers and decision support personnel are in line with the trend of contemporary history, just like Peter, the managing guru.

Drucker said: "no matter how advanced the computer information processing technology in the capitalist society is, it can not replace the manager's decision making behavior. It can only be a management tool."

The key to knowledge innovation is to explore potential ideas, intuitions and inspirations in the minds of employees, and to integrate them into 3. parts. Finally, we can turn them into valuable knowledge of the whole enterprise.

Technological progress has made a difference in tradition.