发布时间 : 星期三 文章(瀹屾暣鐗?鎴戝浗绠＄悊浼氳搴旂敤鐜扮姸鍙婂彂灞曟柟鍚戞帰璁ㄤ細璁″姣曚笟璁烘枃 - 鐧惧害鏂囧簱更新完毕开始阅读f552354002d8ce2f0066f5335a8102d277a2614c
The Abbreviation Version of the Thesis of Undergraduates
To Investigate the Application Status and Development
Direction of Management Accounting in China
ABSTRACT
This article obtains from the basic concept of management accounting, so that we first understand the origins and fundamental nature of management accounting, and then through the use of comprehensive analysis, experience summary method of management accounting application in China is analyzed. Followed by application in real life reveal the problems existing in the practical application, analyze the problem existing and for the proposed countermeasures to change the current situation of the application of management accounting. Finally, based on management accounting theory it proposes to explore the future direction of development of management accounting.
KEY WORDS: management accounting, application status,
development direction
1 Introduction
1.1 The origin of the management accounting
Early 20th century, and produce management accounting with the emergence of Taylor's scientific management theory. With the improvement of the level of development and business management of the global economy, to the promotion and application of management accounting in foreign medium-sized enterprises in rapidly. Management accounting is to provide value-added, planning and design, measurement and management for the enterprise financial and non-financial information system of continuous improvement process, through this process guidance management action, motivating behavior, support, and create organizational strategy, tactics and business goal of cultural value. Along with our country economy development and the reform of accounting system, the study of the theory of the accounting profession are mainly concentrated in the field of financial accounting, the
management accounting theory is relatively lagging behind, and in practice also encountered many problems which need to be improved.
1.2 The basic concept of management accounting
1.2.1 The definition of management accounting
Management Accounting also called \designed to improve enterprise economic benefit, and through a series of specialized method, the use of financial Accounting information and other data processing, sorting and reports, which can make the enterprise Management personnel at all levels of the economy during the daily of planning and control, and to help decision makers to make all kinds of special decision an Accounting branch.
1.2.2 Management accounting information quality characteristics
Quality characteristics of accounting information, refers to the \characteristics of useful information.\Quality characteristics of accounting information reflects the basic requirements of accounting information, is the criterion for evaluation of degree of the accounting information useful.
1.2.3 The functions of management accounting
Management accounting to concepts of microeconomics, adopted a quantity of interest, delta, incremental analysis principle, affecting the profits of related cost and income analysis comparison, in the enterprise management in the process of short-term decisions and abnormal provide effective guarantee. (1) Planning and budgeting
Management accounting for all the work and detailed, specific to each one of the key link of management accounting with data comparison, find the deviation of the data in time, find out the reasons, such as factor analysis, to effectively control of most influence factors, and timely communication implement, make plan and budget to achieve to each step of implementation plan and goal.
(2) To guide the management and the implementation of control
Management accounting by tracking the implementation of the budget of the enterprise to complete the account of the business activities of the various data, and the difference between the budget data and real data comparison and analysis, timely make reasonable analysis and investigation, the problem of the differences in the process of budget