The Trend Of Management Accounting: Should We Deny The Traditional Accounting In All?

At present, the accounting basis of many enterprises' financial personnel is actually quite general, accounting is a need for continuous learning, but many times, finance is old and new, and the experience is inherited.

Many things under traditional accounting are not very popular, and the accounting basis is also general.

Now, regardless of the foundation, shouting management accounting is a bit like ignoring the origin and putting the cart before the horse.

Management accounting can be a part of people. Maybe it should be a CFO manager, manage accounting thinking, often need to look at the business from the financial point of view, so many financial origin CFO will sigh, in fact, CEO has more management accounting thinking than CFO.

But please do not "ignore or stifle" ordinary accounting, or accounting by standards.

Because these are the basis of management accounting, management accounting can not be just castles in the air, there is no support exists, they are not in the wells, flowers in the water......

It should also be explained that under the present fiscal and tax situation, the basis of tax collection and management is also a standard oriented accounting system. The reports disclosed outside the capital (capital market related) are also guided by the guidelines. If thousands of people are facing thousands of dollars, those who will not play the game will not be able to manage well.

Accounting standards are not mechanical. They are actually artistic, and any humanities are full of artistic side.

So the people who play the rules will not be broken if there is no market condition.

The emphasis of management accounting should be management. Although the three tables of financial affairs are not looked at by the business leaders, they are too many to be seen. These professional terms, which have not been studied financially, are also very puzzling. But these three tables have their usefulness.

The next step is how to "localize", to process financial data into more useful information for enterprises, and to support the data of management decisions, that is, what business leaders can understand and enjoy. This is the problem of "localization of management accounting" in enterprises.

Don't pretend to be forced to be struck by thunder.

First, not everyone is willing to be a manager, nor can everyone be a manager. Work is only part of life.

Moreover, most people do not have access to adequate information, nor do they have such a high income and stimulating point to trigger their willingness to understand.

Second, the logistics position of the financial sector will be rooted in the hearts of many people for a considerable period of time. If we want to be a management accountant, our hands will certainly stretch, how to coordinate and break the barriers between departments, and create synergy. This is a question worth considering. Any "synergy" is behind the "management power". In fact, it is easy to become a top priority project. If there is no high-level support, the stretched hand is easy to fold.

Third, although many experts, many large enterprises

They are studying and landing management accounting. In fact, this is proving that it is the trend of history, and is the key to widen the gap in the later stage of competition.

But don't forget, in the Pyramid system of the enterprise, how many enterprises are small and medium-sized enterprises, and many small and medium enterprises are in the stage of survival. At this time, more vitality and adaptability are needed.

Based on the current situation, the spring of management accounting can not be chanted. This is not the spring of the concept, nor the spring of the concept. It should be the era of management accounting landing and the era of management accounting practice with enterprise characteristics.

You do not have me, you have me.

Management accounting is not only a matter of accounting, but also a responsibility shared by many departments. No matter what the concept is, no landing is a dream.

Many times, just like the ERP on the head, just become a performance project, how many companies are not convinced? ERP is not a panacea, it just provides an advanced platform, more needs is the enhancement of management level matching, management accounting is equally reasonable, what he needs is to open his mind and break away from it.

Looking at business, it is necessary to combine the characteristics of the enterprise and adjust measures to local conditions. Sometimes management is really a knowledge. "Water without fish without fish" is probably a good generalization.

Si Cheng has such an immature view: 1) we used to stick to paper.

Now we are guarding the computer shield, we are guarding the number, and now we are guarding the data flow, in fact, people did not reduce much, in fact, is only a basic job function change.

2) why is management accounting suddenly hot? In fact, his theoretical foundation has been quite perfect since 10 years ago or even 20 years ago, because everyone has left the era of boring wealth and has come to an era requiring solid internal strength, seeking breakthroughs, and requiring innovation and integration.

Even in the age of artificial intelligence after the wave of information technology, I firmly believe that AI can not completely replace human judgment, because its preposition term is "artificial". Perhaps one day, this can really be realized. But before the advent of the accounting standards, accountants (accountants) will never disappear, nor should they be ignored. They can still develop. We also see that accounting standards are changing and improving along with economic development.

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