发布时间 : 星期六 文章(完整版)我国管理会计应用现状及发展方向探讨会计学毕业论文更新完毕开始阅读f552354002d8ce2f0066f5335a8102d277a2614c
Accounting personnel has influence on the use of the management accounting is mainly manifested on the accounting personnel quality. Accounting personnel's overall quality is low at present stage in our country, especially for low knowledge level, knowledge structure is not reasonable, and in the aspect of professional education level is low. 4.2.3 The influence of the holdings of computerized accounting system
Computer application in our country enterprise level is not high, utilization rate is low, and common problems of accounting, management, its application only stay on the account level, don't control the things and the ability to predict in advance.
5 Strategies to change the status quo of management
accounting
5.1 Development Management Accountant team, establish clear management accountant accreditation system
Development of management accounting team set up management system of accountant qualification. What meet the conditions of the personnel can apply for management accountants? Management
accounting association should be made clear rules, so that the development of management accounting team.
5.2 Practitioners should update their concepts and improved methods
(1) With regard to the Market concept. Enterprise management accountant must update the concept, closely monitor the market-oriented, and strengthen research market dynamics, timely adjustment of production and business activities in accordance with changes in market demand, in order to obtain competitive advantage.
(2) In terms of Dynamic management concepts. Establish dynamic management concepts, according to the enterprise, changes in external conditions, timely adjust accordingly, continue to analyze, compare and choose, look for the best balance in dynamics.
(3) The overall control concept. In order to meet the objective of contemporary instant changing economic environment, in the fierce market competition in an invincible position, management accountants must establish the overall control concept, from enterprise-wide perspective, evaluation of enterprise management activities.
(4) The last is the brand concept. Brand is the core concept of corporate culture, through entrepreneurship, business principles, corporate creed, and other forms of indirect business motto manifested. Be aimed at improving-research methods. \studies\approach advocated management accountants to understand the corporate site to observe: \actual management system is how to run, management accounting techniques in practical systems is how to use the\make up for the spacing between theory and practice, thus ensuring the \
5.3 improve the financial and accounting information
To improve the management accounting methods, pay attention to practicality, pay attention to the theory with practice. Management accounting can get effective promotion and application in practice, depends largely on how to practice in a timely manner the successful experience of science systematically summing up, summarizing, sorting, refining, and then under the guidance of the relevant departments to promote, extensive \study\in the enterprise, make some practical and effective method to quickly get promotion and application, in order to get twice the result with half the effort.
6 The future direction of management accounting
application
(1) Diversification and should cost concept structure multidimensional cost measurement purposes
Multiple cost objective cost of multidimensional concept needs to be established accordingly. In cost management under the framework, the costs of the change of the connotation and denotation have greater development.
(2) Of the value chain analysis becomes the key to realize the strategic cost management
Value chain analysis will be the management accounting to the key step of strategic cost management in our country, a period of time in the future, the value chain analysis is an important part of enterprise management.
(3) The balance of financial and non-financial indicators become important means of performance appraisal
Management accounting in the future, people will start from the value chain analysis, the financial indicators, such as return on investment, residual income (or economic appreciation forehead) and