Analyzing The Wisdom Of "Micro Decision Making" In Management Accounting

< p > IBM produced the first computer in the world. Since then, the development of computer technology has been out of control and has been in full swing today.

Computer technology has been closely related to many fields, including management accounting.

Management accounting has sprouted from cost accounting at the beginning of twentieth Century. It is now over 100 years old, but the real big development is nearly 30 years. This is because the development of MRP, ERP, BI, cloud and big data has injected unprecedented vitality into management accounting. Not only that, IT can still do more, such as "wisdom, micro decision making".

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< p > Nobel laureate Simon said, "< a href=" http://www.91se91.com/news/index_c.asp > > Management > /a > is to make decisions ", and another managing guru Mintzberg said in his masterpiece" the essence of management work "." managers spend only 9 minutes on average on a certain problem, and the tasks they undertake are characterized by diversification, pience and trivial. "

Therefore, decision making is not the leader's patent. Micro decision is the main body and the norm of managers.

At the same time, we also find that computers are getting smarter and smarter.

In view of this, as a management accounting supported by decision making, there is room for development.

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< p > the manager's daily decision-making process is usually composed of several steps: collecting and arranging information, pmitting information, analyzing and judging, analyzing causes and making decisions.

In this process, "analysis and judgment" is the key. When managers combine their own experience, they can sensitively find exceptions such as "high inventory", "big loss" and "slow progress", so as to give a clear decision.

It can be seen that managers' daily decision-making is a strong logical linear process, which is precisely the advantage of IT.

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P > at present, in the link of "collecting and a href=" http://www.91se91.com/news/index_c.asp "> /a >", there are RFID, DW, BI, this is not a problem; in the link of "pmitting information", there are OA, ERP, mobile Internet, and so on, the information has long been covered seamlessly; in the "analysis and judgment" link, the technology of managing the cockpit, data early warning and reference system; in the "cause analysis" link can be solved by "lateral tracing, longitudinal tracing" technology; in the final "decision making" link, although the factors of human beings must be taken into consideration, the decision suggestions can also be given through the technology of relevance analysis.

This looks similar to BI, which shows that in the IT technology level, "micro decision" is entirely feasible.

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< p > but because of < < a href= > http://www.91se91.com/news/index_c.asp > > micro decision < /a >, it shows intuitively that the influence surface of decision-making is relatively small and frequency is high, so that managers at all levels may relate to it; on the other hand, it also means quick response and on-site decision-making.

Therefore, compared with the commonly used BI system, the "micro decision" is more like a process management and control platform for managers, rather than an analytical report after the autumn.

This platform is not to build an independent software, but to integrate the idea of "micro decision" into the daily management process and to further integrate into the business system that is used.

This means that even the front-line workers are no longer "stupid and lazy like cows". They are the managers of the site, performing their management functions such as planning, organizing, commanding, coordinating and controlling.

Shifting the focus of decision-making is also the direction pursued by management accounting. After that, the boundary between the front-line workers and managers will become more and more blurred. HUAWEI's "let the first line call artillery fire" have this meaning.

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< p > IT is a tool. Tools are extensions of human organs. Before IT extends the hands and feet of human beings, it is now necessary to extend the human mind.

With the development of IT technology at present, it is very likely that twenty or thirty years later, Mintzberg's managers will no longer be busy, because smart computers have handled most of the daily affairs for managers, but this is not good news because it means that many managers have to lose their jobs.

In this regard, Mr. Drucker has already given his prediction. "The biggest contribution of management in twentieth Century is that it has increased the productivity of manual workers by 50 times.

Improving the productivity of knowledge workers is the biggest challenge of management in twenty-first Century.

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