Management Pformation Requires Accelerated Pformation Of Financial Accounting Work

In recent years, no matter theoretical circles, academia or government departments have formed a consensus: to a certain extent, the competition between countries is the competition between enterprises and enterprises.

The famous Mobil, Microsoft, Boeing, apple and other enterprises in the world are rich and powerful, with high visibility and strong competitiveness. To a certain extent, apart from their institutional mechanisms, technologies, products and other reasons, it is more important that business models have their own uniqueness.

Drucker also believes that the competition among enterprises is not only the competition among products, but also the competition among business models.

The competition of business models is of great importance to the development and competitiveness of enterprises.

For example, Boeing has basically sold parts manufacturing in the past 10 years, and now only does design, assembly and sales, and other components are basically commissioned by suppliers from all over the world.

At the same time, a new model, namely risk sharing and benefit sharing mechanism, has been adopted.

When designing a new type of aircraft, outsourcing parts design and manufacture, and then integrating it, so that design risk and manufacturing risk can be pferred to other suppliers.

Airbus not only sells all parts but also uses all of its resources for design, assembly and sales.

Recently, a joint venture mode has been adopted for some of the final fittings, which is only responsible for the design and sale of the aircraft.

Therefore, the pformation of business mode is to make rational use of resources, reduce investment, reduce costs and enhance competitiveness.

Domestic enterprises should pform from investment to innovation, from extensive growth to intensive development, pition from scale to quality benefit, based on domestic development to upgrade the international competitiveness, from low cost advantages to comprehensive strength to upgrade.

The pformation of management requires the pformation of financial accounting, which requires the pformation of traditional financial accounting to financial accounting and management accounting.

Management accounting will play a major role in enterprises, especially in future project management.

In the development of management accounting, the combination of technology and economy is becoming more and more important.

If we do not pay attention to the combination of technology and economy, we can not talk about management.

Administration

We must also innovate.

Taking project management as an example, the input and output of projects should also be scientific.

The lower the cost the better, the less investment the better. The key is to see the input and output benefits and see the value of creation.

Take our group's project in Nanjing as an example.

At that time, the construction fund was only two hundred million yuan.

Obviously, two hundred million yuan to build sixty thousand square meters of buildings, no more than 10 years will be a problem.

Taking into account the long-term planning, finally through multi-channel financing to increase construction funds to three hundred million yuan.

The quality of this project is relatively high, becoming a landmark building in Zhongshan Road, Nanjing.

This shows that in project management, we should pay attention to the whole life cost of projects.

Enterprises should pay more attention to the design stage of products or projects, increase investment in design stage, and reduce losses and waste afterwards.

Special attention should be paid to the combination of advanced technology and economic affordability.

Make good use of management accounting to improve the competitiveness of new products.

At present, China aviation industry has fully implemented the project CFO system in major projects.

Through several years of practice, the administrative commanding officer, chief designer and chief accountant of the project have been allocated.

The chief accountant will set up deputy chief accountant and project accountant.

When new projects are invested

More often, the chief accountant will participate in project management.

The next step will be to gradually extend the system to the whole system.

At present, through the coordination, demonstration and evaluation of the chief accountant, we have achieved good results in reducing the research funding of some major projects, controlling the target cost and the price at a reasonable level.

In tradition

More work done by financial personnel is accounting and final accounts.

Nowadays, financial personnel should not only take part in project accounting and final accounts, but also participate in budgetary estimates and budgets, and calculate and control target costs and prices.

Only in this way can the projects and products be competitive in the domestic and foreign markets.

At present, the system has been applied to civil aircraft, military aircraft and other projects. At the same time, it also includes technological pformation projects, project construction and other major investment projects, and continuously improves the technical and economic benefits.

Management accounting should not only pay attention to current cost reduction, but also focus on future development and long-term interests; not only focus on quality and return, but also pay attention to future project returns.