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    Management Accounting Requires External Efforts.

    2014/8/30 21:25:00 19

    AccountingExternal BrainAccounting

    Compared with a traditional financial accounting which follows a set of standardization criteria, management accounting is a personalized and colorful management tool. Its main methods include comprehensive budget, cost management, performance evaluation and management accounting analysis report. It needs to combine the business characteristics and management needs of the enterprise to make "customized" according to local conditions, and constantly improve and run along with the changes in the enterprise environment and business development.

    In this process, enterprises must use professional service agencies to help them diagnose and prescribe drugs.

    Management accounting professional services include professional advisory services and information implementation services. In developed countries such as the United States, management accounting professional service market is relatively mature and developed.

    However, in our country, management accounting professional services are still in the initial stage of development, the market is not yet mature, coupled with the higher professional requirements of service providers in this field, which increases the difficulty of choosing the enterprises that want to buy brain services.

    Then, how to select professional services to boost the construction of enterprise management accounting system? We believe that procurement professional services should be considered from the following three aspects.

    First of all, before purchasing professional services, enterprises should have a correct understanding and definition of management accounting professional services.

    How to understand and define professional services of management accounting affects the realization of service value to a large extent.

    Enterprises should realize that the way of professional services purchased by enterprises is not only to allow professional service institutions to think about and solve the problems of enterprises, but also to promote the spontaneous combing and thinking of these problems. In the process of professional service projects, the professional bodies and the relevant personnel of the enterprise form a team. The two sides work closely together to fully communicate with each other, carry out repeated discussions and focus on a certain problem, and restrict the enterprise to concentrate on thinking in a certain period of time in the way of behavior. If I have the idea of "I buy a service, I will wait for a solution", then the result of such professional services is bound to be discounted.

    Secondly, we should choose to have thought At the same time, it can also fall to the professional service organization.

    There is no shortage of "solutions" in the world. Any problem can be found a solution.

    Therefore, when choosing management accounting professional service organizations, it is meaningless to choose a professional service organization that makes the scheme to make a mess. The most important thing is to choose a professional service organization that has advanced management concepts and can bend down to understand the needs and characteristics of enterprises, and adjust measures to local conditions to solve problems for enterprises.

    along with information technology With the increasing popularity of enterprises, the use of information platform to promote the construction of management accounting system has become a trend. The application of enterprise management accounting has become more and more dependent on the construction of information platform. From this level, if the enterprise intends to implement the informationization of management accounting, we should try our best to select professional service organizations that can provide professional advisory services and carry out the implementation of information system.

    Because such institutions are not only a proposal, but also a forceful implementation.

    Finally, we should choose experienced ones. Service organization 。

    Management accounting service is a professional service with individualized characteristics. It requires high standard of service organization and application experience of management accounting. The more successful cases the service providers are exposed to, the more competent they will be to enhance the management of all kinds of enterprises. The more likely they are to find and solve problems for enterprises effectively, Service can only produce value if it is attached to the customer's behavior, so that we can see the effect. Just like a doctor, if a doctor wants to prove that his skill is high, he must say what kind of difficult illness he has cured.

    Therefore, enterprises should try to choose experienced management accounting professional service organizations, especially to select professional service organizations with successful experience in the same industry.

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    There are many tools and methods in management accounting, which can be divided into four major categories: budget management, cost management, performance management, analysis and reporting. Each tool has its own characteristics, application value and application. Each tool has its own individual characteristics in the application of different enterprises.

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