瓶颈信息对产能投资决策的影响研究

发布时间：2018-10-17 12:11

【摘要】：随着我国经济发展进入新常态,我国经济增速放缓,给企业带来了不小的生存压力。面对内外部经济环境的变化,企业对管理会计的需求日益增长,管理会计模式的转型成为企业发展的必然趋势。在《管理会计基本指引》发布以后,基本确定了管理会计未来的发展方向是财务与业务的高度融合,管理会计信息需要包含财务信息和非财务信息。然而,在管理会计转型中面临的最大障碍是财务人员缺乏商业思想,即财务人员缺少对业务信息的发掘和分析能力。本文采用情景式调查问卷的方式,以产能瓶颈信息作为精细化的业务信息,对财务人员和管理人员进行调查,观察两者对产能瓶颈的敏感程度,从而对两者对瓶颈的识别能力差异进行分析。同时,通过财务人员和管理人员对产能瓶颈信息利用能力的差异进行分析,从而比较瓶颈信息对两者在决策支持作用方面的差异。经过对问卷调查数据的分析,本文发现产能瓶颈信息对财务人员和管理人员进行产能投资决策的支持作用都是显著的,并且管理人员对瓶颈信息的利用能力更强。但是,在对瓶颈敏感性的分析中发现,财务人员和管理人员对产能瓶颈的敏感性都很低,并且两者对瓶颈的识别能力并没有太大的差异。由此,我们可以发现,财务人员和管理人员对精细化的业务信息的识别能力是很低的,但是管理人员对业务信息的利用能力较高,精细化的业务信息对其决策具有很强的支持作用。基于此发现,本文通过结合约束理论和资源消耗会计的理念,构建了瓶颈信息运用管理体系,为业务人员记录资源消耗流程中的信息制定了规则,并为财务人员识别产能瓶颈信息提供了方法。该体系能够充分调动业务人员、财务人员与管理人员之间的联动机制,从而实现业财融合的管理模式,为管理会计转型提供新思路。
[Abstract]:With the development of our country's economy entering the new normal, the economic growth rate of our country slows down, which brings the survival pressure to the enterprises. Facing the change of internal and external economic environment, the demand for management accounting is increasing day by day, and the transformation of management accounting mode has become an inevitable trend of enterprise development. After the release of the basic guidelines for Management Accounting, it is basically determined that the future development direction of management accounting is the high integration of finance and business, and the management accounting information needs to contain financial information and non-financial information. However, the biggest obstacle in the transformation of management accounting is the lack of business ideas, that is, the lack of ability to explore and analyze business information. In this paper, a situational questionnaire is used to investigate the financial personnel and managers, and the sensitivity of the two information to the capacity bottleneck is observed by using the capacity bottleneck information as the fine business information. The difference of the ability to identify the bottleneck between the two is analyzed. At the same time, through the analysis of the difference of the ability of using the bottleneck information between the financial personnel and the managers, the difference of the bottleneck information in the decision support function between the two is compared. Based on the analysis of the questionnaire data, this paper finds that the bottleneck information plays a significant role in supporting the capacity investment decision of the financial personnel and managers, and the ability of the managers to use the bottleneck information is stronger. However, in the analysis of bottleneck sensitivity, it is found that the sensitivity of financial personnel and managers to capacity bottlenecks is very low, and there is no significant difference between them in the ability to identify bottlenecks. As a result, we can find that the ability of financial personnel and managers to identify fine business information is very low, but the ability of managers to use business information is high. The fine business information has very strong support function to its decision. Based on this discovery, this paper constructs the bottleneck information management system by combining the constraint theory and the concept of resource consumption accounting, and formulates the rules for business personnel to record the information in the process of resource consumption. And for the financial personnel identify capacity bottleneck information to provide a method. This system can fully mobilize the linkage mechanism between the business personnel, financial personnel and management personnel, so as to realize the management mode of the integration of industry and finance, and provide a new way of thinking for the transformation of management accounting.
【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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