下面为大家整理一篇优秀的essay代写范文- Modern management accounting,供大家参考学习,这篇论文讨论了现代管理会计。为了提高企业的经济效益,企业会制定一系列的会计控制制度,从而更好地实施内部管理制度。现代管理会计依托现代理念,采用了先进的技术去处理企业历史资料、未来预测资料,从而达到预测企业经济目标等目的。只有实现对现代管理会计的有效应用,发挥其应有职能,才能促进企业快速发展。
In order to reach the goal of improve the economic benefit of enterprise to make a series of accounting control system, so as to better implementation of the internal management system and accounting systems of enterprises to provide scientific and useful information and data, it is the most main functions of modern management accounting. Modern management accounting of modern philosophy, relying on advanced technology, processing enterprise history data, future prediction, forecasting enterprise economic goal, and actively participate in enterprise economic decision-making, planning, business objectives, control of enterprise economic operation process, for examination and assessment of enterprises operating results, etc. Due to the enterprise application of modern management accounting has already entered a key turning stage, urgently needs to sum up experience, through the scientific path to realize the effective application of modern management accounting, so as to play its proper functions, promote the development of enterprises.
The concept of enterprise decision-makers play a key role in the enterprise operation, if policymakers do not have a certain sense of management accounting, they will not consider the accounting personnel in the enterprise of forecast, decision-making, planning and control activities such as role, lead to the high quality accounting personnel are difficult to operate, thus enterprise decision-makers to cultivate and strengthen their consciousness of management accounting is very important. In daily work, enterprise decision-makers should insist on learning, constantly improve their scientific and cultural qualities, and add the content of the management accounting in enterprise training activities, considering the knowledge of management accounting, have the consciousness of management accounting as the enterprise decision makers must have one of the conditions, so we can strengthen enterprise collaboration with decision makers and the financial and accounting personnel, give full play to the functions of modern management accounting in the enterprise.
In the modern management system of enterprises, management accounting and financial accounting are inseparable, and some reliable data in modern management accounting come from financial accounting. Therefore, enterprises should not favor one over the other in emphasizing the functions of modern management accounting and should fully understand the important role of financial accounting. Financial accounting personnel responsible for the enterprise's financial and accounting work, including record daily financial revenues and expenditures, filling in accounting vouchers, register accounting books, write all kinds of financial statements can clearly reflect the enterprise economic activity, such as operating results, the accuracy for the application of modern management accounting the objectivity and accuracy of the assessment of enterprise performance has a direct impact, only attach importance to carrying out basic financial accounting work, to play the function of management accounting. Meanwhile, enterprises should keep pace with the development of The Times and introduce advanced information systems. Enterprises are constantly innovating in the context of economic globalization. The basis of adjustment is to obtain the latest information and analyze it. If information cannot be obtained accurately, enterprises will also go on the road of elimination. Modern management accounting is a way of information management, enterprise application of it can't depart from the support of all kinds of information, through to the information processing can make enterprise data analysis model, to promote the development of the enterprise management information system, on the basis of enterprise progress relying on the information system for the rapid development of modern management accounting, advancing with The Times.
Modern management accounting must actively participate in the enterprise marketing plan, and participate in the marketing budget preparation. In the process of implement marketing plans, budget, management accounting can through the calculation of income and expenditure, help enterprise Marketing Department to master the degree of implementation plan, timely reveal the difference between budget and actual, and analyze the reason and solve in time. Management accounting also needs to take target management as the concept, based on the processing of accounting vouchers, and promote the internal control of enterprises.
To provide application strategy according to the actual situation of the enterprise and enhance the foresight of the strategy, we should not only ensure the overall direction of the strategy, but also provide the application strategy to achieve new goals and solve new processes. Modern management accounting from the analysis of the application of enterprise of standard business processes and meet the requirements of enterprise application management accounting's personality, and achieve a highly integrated and related business system, based on the improvement of the business process, function, according to the enterprise actual workflow, through messages, SMS and email driven enterprise business process.
Rely on the responsibility center to define the responsibility budget plan, determine the budget approval process, formulate the content of the responsibility budget, and scientifically compile, review and approve the responsibility budget. Enterprises should apply modern management accounting to achieve the purpose of control responsibility center and analyze it to evaluate its performance. Highly integrated project management and financial management, receivable payable management, procurement management, fixed assets management and inventory management; Evaluate the financial status, operating results and development prospects of the enterprise, and make decision analysis; Relying on a variety of mathematical models, calculation methods, integrated analysis of a variety of data, the scattered disorderly to extract useful data, data to help enterprise decision-making, planning and control, convenient for policymakers understand financial, business, and so on and so forth provide a platform, real-time grasp the enterprise operation management, guarantee the correctness of decisions.
The realization of the main functions of modern management accounting cannot be separated from the support of a sound evaluation system of enterprises. One is the enterprise to establish a performance evaluation index system, based on the rational allocation of resources, the coordinated development of each department, relying on the long-term development of the enterprise, establishing reasonable direction standard, carry out the activities of the evaluation of enterprise performance, gradually promote the enterprise internal and external, financial and non-financial, short-term and long-term balanced development, formation mechanism of the performance evaluation of advanced technology, the means of innovation. It is enterprise to improve the system of performance evaluation theory, evaluation index, appropriate increase of the proportion of cash flow index and non-financial index, and comprehensive consideration in the performance evaluation criteria of enterprise's solvency, capacity development, risk and asset operating conditions, etc., prevent enterprises choose to damage the long-term interests for short-term interests. Three is the enterprise to the introduction of the performance evaluation of green, social responsibility performance evaluation, and widen the application of modern management accounting in the enterprise scope, rich the path of the application, make sure the enterprise to achieve better economic benefits and social benefits, improve the overall value.
At present, the application of modern management accounting in enterprise into the key turning period, and the sustainable development of the market economy the continuous innovation of boosting enterprise management, financial management is faced with new requirements and tasks, the function of management accounting play an increasingly important. In practice, enterprises should base on the practical experience of accounting, apply modern management accounting effectively, make it scientific and systematic. Strengthening the promotion of modern management accounting can provide a strong guarantee for improving the economic benefits of enterprises.
想要了解更多英国留学资讯或者需要英国代写,请关注51Due英国论文代写平台,51Due是一家专业的论文代写机构,专业辅导海外留学生的英文论文写作,主要业务有essay代写、paper代写、assignment代写。在这里,51Due致力于为留学生朋友提供高效优质的留学教育辅导服务,为广大留学生提升写作水平,帮助他们达成学业目标。如果您有essay代写需求,可以咨询我们的客服QQ:800020041。
51Due网站原创范文除特殊说明外一切图文著作权归51Due所有;未经51Due官方授权谢绝任何用途转载或刊发于媒体。如发生侵犯著作权现象,51Due保留一切法律追诉权。