Accounting Treatment Needs Talents As The Foundation.

At the beginning of the year, the Ministry of Finance issued a guiding opinion on the comprehensive promotion of the management accounting system construction (Draft), which has been listed as one of the key points in strengthening the cultivation of managerial accounting talents. For the first time, it has proposed to cooperate with enterprises to establish a practical training base for management accounting talents, and constantly optimize the training mode of management accounting talents.

Indeed, as a practical discipline, management accounting talents training mode must be diversified. For leading enterprises, more consideration can be given to training management accounting talents in combination with their own needs.

The recognition and participation of the top management is the key to the success of the management accounting talents cultivation project. The training of talents is a long-term project, which requires a system to ensure continuity and long-term nature of training. At the same time, the construction of personnel training system needs the cooperation of enterprise management accounting system. As an enterprise, management accounting personnel should exercise and improve in practical work.

In addition, enterprises should combine internal and external training to improve their professional level. In the work, we can organize thematic discussions and strengthen the understanding of management accounting expertise. It can also organize external training through cooperation with professional training institutions, maintain sensitivity to new knowledge, and ultimately promote the continuous improvement of the company's value.

Strengthening the foundation, inviting the outside brain and building teams are all creating conditions for the practical application of management accounting methods. Speaking from the actual level, the core step of exploring the application path of management accounting is, of course, the application and construction of methods.

However, this does not mean that there is no common ground in the application of management accounting. In fact, we can still find some common things, such as the process and steps of confirmation, and explore the application of management accounting methods in accordance with certain processes and guidelines. These commonalities are actually our applications. management accounting Some guidelines can be learned and followed.

Published at the beginning of this year. Treasury Department The guiding opinions on the comprehensive promotion of the management accounting system (Draft) clearly put forward that we should promote the construction of the management accounting guidance system and form a management accounting guideline system guided by the basic guidelines of management accounting, guided by the guidance of management accounting tools and supplemented by case studies of management accounting. The guideline mentioned above is the description and summary of the application of the method of management accounting in terms of CCP and its common use.

except application Besides the guidelines, enterprises also need to apply the management accounting method according to local conditions according to their own circumstances.

On the one hand, enterprises are best able to actively study the successful cases of other enterprises, especially those of the same industry or similar management and control structures, and summarize what is beneficial to their enterprises from the successful experience of the pioneers.

On the other hand, enterprises need to draw up internal norms and manuals, and establish business models based on their own control system and business characteristics, so as to realize scientific quantitative management.