管理会计工具在企业成本费用管理中的运用

发布时间：2018-06-29 05:21

本文选题：管理会计工具 + 价值链　；参考：《上海交通大学》2015年硕士论文

【摘要】：管理会计在国外应用已经很成熟了,在提高企业效率、增加效益方面发挥了巨大的作用,被国外的大企业所普遍接受。随着中国经济的快速发展、计算机系统技术的日趋完善,传统会计工作很多已被系统所替代,财务人员要生存、体现价值,必须要与国际会计行业发展接轨——大力推广管理会计,从管理会计中找到财务人员新的价值。另外一方面,现在的企业经营规模越来越大,市场时刻在发生变化且信息量非常大,企业要适应市场不断变化,而企业高层管理者对财务人员的要求越来越高——要求财务人员在企业运营中更多地参与管理,参与到企业运营的整个价值链管理,这样的要求与管理会计的作用有很好的契合。国家财政部与国内会计界也把管理会计研究作为目前及以后若干年的国家与企业重点发展方向。所以财务人员利用国家对管理会计重视的东风,学习国内外先进的管理会计工具,并且与国情、企业实际情况相结合后加以应用,为企业的发展贡献自己的力量,体现管理会计的价值。而管理会计在国内还处于理论、实践两张皮的状况,对这方面加以研究对个人、对企业来说都会有很大帮助。对自己可以体现个人价值,对企业来说可以让员工运用先进的管理会计工具为企业带来更多、更大效益。本文从国内外管理会计研究及应用现状入手,对管理会计工具的类别加以归纳与解释。结合笔者所在W公司在日常管理中存在的一些问题进行分析,并通过在成本费用控制中引用合适的管理会计工具来加强管理,在使用后说明管理会计工具对成本费用控制的作用。当然在公司中使用一些新的管理会计工具,公司各部门人员思想、流程、管理方式上都或多或少存在问题,对这些问题进行总结分析原因,并提出一些应对策略。文章最后对管理会计在中国发展进行一些展望。
[Abstract]:The application of management accounting in foreign countries has been very mature. It has played a great role in improving the efficiency and increasing the efficiency of enterprises and has been widely accepted by large enterprises abroad. With the rapid development of Chinese economy and the improvement of computer system technology, the traditional accounting work has been replaced by the system. It is necessary to promote management accounting and find out the new value of financial personnel from management accounting in line with the development of international accounting industry. On the other hand, the scale of business operation is getting larger and larger, and the market is changing all the time and the amount of information is very large. Enterprises should adapt to the constant changes in the market. And the senior managers of enterprises are demanding more and more financial personnel to participate in the management of the whole value chain in the operation of the enterprises, and to participate in the management of the whole value chain of the operations of the enterprises. Such requirements and the role of management accounting have a good agreement. The research of management accounting is also regarded as the key development direction of the state and enterprises at present and in the following years by the Ministry of Finance and the domestic accounting circles. Therefore, the financial personnel take advantage of the state's emphasis on management accounting to learn advanced management accounting tools at home and abroad, and combine them with the national conditions and the actual conditions of the enterprises to apply them, so as to contribute their own strength to the development of enterprises. Reflect the value of management accounting. However, management accounting is still in the state of theory and practice in China. The research on this aspect will be of great help to both individuals and enterprises. It can embody personal value to oneself, let the staff use advanced management accounting tools to bring more and more benefit to the enterprise. Starting with the research and application of management accounting at home and abroad, this paper sums up and explains the categories of management accounting tools. Based on the analysis of some problems existing in the daily management of the author's company W, and through the introduction of appropriate management accounting tools in cost and expense control to strengthen the management, Explain the role of management accounting tools in cost and cost control after use. Of course, some new management accounting tools are used in the company. There are more or less problems in the personnel thought, process and management mode of the company. The reasons for these problems are summarized and analyzed, and some countermeasures are put forward. At the end of the article, some prospects are given for the development of management accounting in China.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F234.3

【相似文献】