The "Chinese Way" Of Management Accounting Application

Lay a good foundation

Management accounting is a management discipline that promotes financial efficiency, promotes financial pformation, improves enterprise control and ability, and supports company strategy.

Therefore, management accounting in the enterprise "take root" requires the enterprise to cultivate a suitable "growth" soil.

On the one hand, ideas lead practice, and the establishment of ideas bears the brunt.

To promote the application of management accounting must be a top priority project. The boss will not support it.

Management accounting is not promoted by a single department in the financial department. The application of management accounting is just like that of the whole company playing the financial platform, so that all the business departments of the company can participate extensively.

Therefore, the attention of the leaders is the first prerequisite for the implementation of management accounting.

To promote the application of management accounting, we need to establish a dynamic and innovative concept of management accounting.

The application of management accounting should not only reuse the successful experience and typical applications in practice, but also keep innovating continuously.

In fact, innovation has injected a steady stream of power to the development of management accounting.

On the other hand, the foundation decides the height, and the successful implementation of management accounting is based on certain management.

Management accounting is the "quantitative management" of enterprises. It does not exist in isolation, but runs through the overall situation of enterprises from organization, business, system, finance to strategy, and its application is greatly influenced by the foundation of enterprise management.

Just like building a building, the final height is determined by the foundation. If the enterprise does not attach importance to laying a solid foundation, it will be self-evident to pursue the taller and taller buildings.

Therefore, before promoting the application of management accounting, enterprises need to have some understanding of their own management foundation and begin to explore the application of management accounting on the basis of certain management.

If the self management foundation is poor, we should consider taking measures to improve the management level and then carry out the practice of management accounting.

Relative to the tradition of following a set of standardization criteria.

Management accounting is a personalized and colorful management tool.

Its main methods include comprehensive budget, cost management, performance evaluation and management accounting analysis report. It needs to combine the business characteristics and management needs of the enterprise to make "customized" according to local conditions, and constantly improve and run along with the changes in the enterprise environment and business development.

In this process, enterprises must use professional service agencies to help them diagnose and prescribe drugs.

Management accounting professional services include professional advisory services and information implementation services.

In developed countries such as the United States, management accounting professional service market is relatively mature and developed.

However, in our country, management accounting professional services are still in the initial stage of development, the market is not yet mature, coupled with the higher professional requirements of service providers in this field, which increases the difficulty of choosing the enterprises that want to buy brain services.

Then, how to select professional services to boost the construction of enterprise management accounting system? We believe that procurement professional services should be considered from the following three aspects.

First of all, before purchasing professional services, enterprises should have a correct understanding and definition of management accounting professional services.

How to understand and define professional services of management accounting affects the realization of service value to a large extent.

Enterprises should realize that the way of professional services purchased by enterprises is not only to allow professional service institutions to think about and solve the problems of enterprises, but also to promote the spontaneous combing and thinking of these problems.

In the process of professional service projects, the professional bodies and the relevant personnel of the enterprise form a team. The two sides work closely together to fully communicate with each other, carry out repeated discussions and focus on a certain problem, and restrict the enterprise to concentrate on thinking in a certain period of time in the way of behavior.

If I have the idea of "I buy a service, I will wait for a solution", then the result of such professional services is bound to be discounted.

Secondly, we should choose professional service institutions with ideas and landing.

There is no shortage of "solutions" in the world. Any problem can be found a solution.

Solution is generally plated as "solution" in China, but in fact, this word does not mean a solution, but a solution to the problem.

Enterprises need to solve problems, and solving problems is not just a solution.

Therefore, when choosing management accounting professional service organizations, it is meaningless to choose a professional service organization that makes the scheme to make a mess. The most important thing is to choose a professional service organization that has advanced management concepts and can bend down to understand the needs and characteristics of enterprises, and adjust measures to local conditions according to local conditions.

With the increasing popularity of information technology, the use of information platform to promote the construction of management accounting system has become a trend.

The application of enterprise management accounting has become more and more dependent on the construction of information platform.

From this level, if the enterprise intends to implement the informationization of management accounting, we should try our best to select professional service organizations that can provide professional advisory services and carry out the implementation of information system.

Because such institutions are not only a proposal, but also a forceful implementation.

Finally, we should choose experienced service organizations.

Management accounting service is a professional service with individualized characteristics. It requires high standard of service organization and application experience of management accounting.

The more successful cases the service providers are exposed to, the more competent they will be to enhance the management of all kinds of enterprises. The more likely they are to find and solve problems for enterprises effectively,

Service can only produce value if it is attached to the customer's behavior, so that we can see the effect.

Just like a doctor, if a doctor wants to prove that his skill is high, he must say what kind of difficult illness he has cured.

Therefore, enterprises should try to choose experienced management accounting professional service organizations, especially to select professional service organizations with successful experience in the same industry.

What is the most important thing in twentieth Century? Talent! If enterprises want to apply management accounting, there must be a professional team.

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.