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The Function And Analysis Of Modern Enterprise Management Accounting

2014/6/24 17:31:00 28

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Modern Enterprise Management Accounting Function

< < a href= > http://www.91se91.com/news/index_c.asp > > management accounting < /a > is because in the practice of economic activities of enterprises, traditional financial accounting is restricted by many factors, and its functions can not fully meet the needs of economic management of enterprises. Management accounting has solved the problem of "short board" that financial accounting can not achieve enterprise management. The emergence and continuous improvement of management accounting is to make up for the lack of financial accounting in the analysis of financial information and the provision of relevant decision-making basis. 
 < a href= > http://www.91se91.com/news/index_c.asp > < /a > > four parts: organization function, planning function, control function and evaluation function: 
 first, organizational function. Its function is mainly to design and formulate reasonable and effective responsibility accounting system and handling procedures of specific accounting work according to the actual situation of the enterprise, so as to optimize the allocation and use of limited resources such as manpower, material resources and financial resources. 
 Second, < a href= "http://www.91se91.com/news/index_c.asp" > planning function < /a >. The main function of management accounting is that management accounting plays a role in planning and managing objectives in enterprises. The way to realize its functions is mainly determined through the compilation of various budgets and plans. It should be based on the final decision, and decompose the identified economic goals into each relevant budget. 
 Third, control function. The main manifestation is that the management accounting in the enterprise performs the function of controlling the economic process. Specifically speaking, it combines the pre control and the control of the enterprise economic process organically, and analyzes the causes of the deviation from the original plan according to the various scientific and feasible standards established in advance, as well as the actual situation in the execution process, and can take corresponding measures in time. 
 Fourth, evaluation function. Its function is mainly to evaluate and assess the business performance of an enterprise. It is mainly reflected in the performance reports prepared regularly by various responsible units, and the actual number and budget are compared and analyzed to evaluate and assess the performance of each responsible unit so as to reward diligent and lazy, reward and punish the poor, correctly handle the distribution relationship, and ensure the implementation of the economic responsibility system. 
 at present, the world has entered the new economic era, that is, the information age and the knowledge economy era. Compared with the traditional economic environment with strong regional structure and stable market structure in the industrial age, in the information age and knowledge economy era, the profit of enterprises mainly depends on information collection and knowledge utilization, and the market demand change cycle is short, and the personalization is very strong. At present, the market is in the era of information explosion. The speed of market demand is increasing at a geometric level. Timely capturing the latest market trends is an essential capability requirement of an enterprise, so the market concept of management accounting must be updated. 
 the concept of enterprise entirety is a concept that modern enterprise management accounting should have. One of the characteristics of modern enterprises is modern management. Scientific and standardized management is an indispensable part of modern enterprises. As the core of business management, management accounting must play its work efficiency, ensure the coordination and communication between micro economic information and macroeconomic information, meet the needs of relevant interest groups, and promote long-term sustainable development of enterprises, so that enterprises can achieve capital preservation and appreciation, and ultimately achieve the maximum value of enterprises.