Contents Of Modern Enterprise Management Accounting

From the point of view of cost management, twenty-first Century is the era of knowledge economy. In this era, the more value of enterprise products is based on the knowledge and information of the market and technical level of the product itself. Therefore, enterprises must increase the input of various resources (manpower, material resources and financial resources) at the knowledge level and information level, so that enterprises can develop in a long-term and sustainable way. At this point, the focus of modern enterprise investment should be product development and market research rather than manufacturing costs. Faced with this situation, the key point of modern enterprise cost management should be the product development rather than the traditional manufacturing aspect. Therefore, cost management has become a cost plan and no longer cost control.

In order to make accounting management More adaptable to the requirements of modern enterprise management, the first thing to do is to revolutionize the traditional cost accounting methods in Management Accounting: product centered costing will be replaced by activity centered costing. Through the confirmation and measurement of activity-based costing, in order to eliminate unnecessary value added operations and improve the value added operations, we can provide timely useful information, thereby reducing the relevant losses and waste to a minimum. Secondly, in order to achieve long-term development of enterprises, the contents of current management accounting can be expanded and adjusted to the following contents: first, adjust the appropriate investment. Capital size, thereby reducing the operating costs of enterprises. Second, do regular or regular market research work, and reduce enterprise by improving product richness. running cost Purpose. Third, make concerted efforts to formulate a scientific and rational development strategy and control the overall cost of the enterprise according to the principle that the income is greater than the cost. Fourth, we should reduce the cost of enterprises through the rational formulation of labor input plans and timely adjustment in the implementation process.

by management decision To provide scientific evaluation and analysis, the key point of modern enterprise management lies in decision making. One of the basic functions of modern enterprise management accounting is to provide necessary basis for decision-making of enterprise leaders. On the decision-making level, the traditional management accounting focuses on the application of the model and the result calculation in the decision-making analysis, ignoring the precondition analysis and the counting process of the model, which affects the accuracy of accounting information.

That is why the process is more important than the result. The process of number analysis is more important than the result calculation, so it has more decision-making relevance. The correctness of the calculation result is directly determined by the correctness of the calculation basis in economic behavior analysis. The use of high technology in twenty-first Century makes the internal and external economic structure of enterprises tend to be unstable. The requirements for enterprise management accounting are: first, compare the similarity with the theoretical premise and realistic premise of the analysis model, so as to determine the selected model or the possible revision of the calculation result; Second. Strictly abide by the analysis of requirements and the general process, determine the number of methods and analysis methods; third, evaluate the reliability and certainty of data, eliminate the risk factors of the selected data sheets; fourth, strictly control the uncertainty of data used in the model, and take corresponding control measures. If there is no corresponding control measures, it is necessary to determine the risk value of the quantity and adjust the size of the number appropriately.

Judging from the criteria of decision making, the current decision making criteria for management accounting are mainly profit maximization (cost minimization) and cash flow maximization. These profits, costs and cash standards are products of a particular era. From the perspective of business management objectives, the above decision criteria are outdated, at least very small.