The Function And Analysis Of Modern Enterprise Management Accounting

< p > the functions of management accounting mainly include four parts: organization function, planning function, control function and evaluation function: < /p >

< p > first, < a href= "http:// www.91se91.com/news/index_c.asp" > organization function < /a >.

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.

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< p > 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.

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< p > Third, < a href= "http:// www.91se91.com/news/index_c.asp" > control function < /a >.

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.

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< p > 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.

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< < p > twenty-first Century, the use of high and new technology makes the internal and external economic structure of enterprises tend to be unstable. The requirement for enterprise management accounting is: < /p >

< p > 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 correction of the calculation result; < /p >

< p > second. Strictly comply with the requirement of analysis and general process, determine the number of methods and analysis methods; < /p >

< p > Third, evaluate the reliability and certainty of the data obtained, and eliminate the risk factors of the selected data sheets; < /p >

< p > Fourth, strictly control the uncertain factors 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.

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< p > from the aspect of decision evaluation criteria, 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.

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