互联网时代下的管理会计-代写英文论文－r51due

英国essay论文精选范文：“互联网时代下的管理会计”，这篇论文讨论了互联网时代下的管理会计。管理会计，就是一个由信息主体、环境和生态信息组成的系统，所以管理会计要具备更加开阔的视野，以此调控管理会计信息系统的发展。互联网时代，管理会计最重要的是与大数据的融合，管理会计信息将容纳包括企业内和外部大数据的各类信息，在收集整理和利用信息的基础上，实现对有效信息的挖掘和记录。

Information as a basic resource is an indispensable factor in decision-making, is an important link to the business entities. Information is both a management accounting product and a core starting point for management accounting to work together and share the role of the service. Based on the theory of information ecology, this paper expounds the nature and objectives of management accounting in the era of mobile Internet. On this basis, this paper analyzes the boundary, function boundary and activity boundary of management accounting information basis on the basis of combing the theory of information ecology and management accounting boundary. , With a view to the management of accounting development and reconstruction of the border to provide new ideas.

As a management accounting for business managers to provide decision-making information for business managers, the progress of modern information technology enables management accounting to provide information for enterprise managers' decision-making service is extremely rich, information technology generates large data, information technology becomes accounting information supply, application dominance factor. Management accounting is an information ecosystem composed of information subject, information environment and ecological information. Management accounting should have a more open field of view to control the sustainable development of management accounting information ecosystem. Based on the perspective of information ecology theory, this paper studies the management accounting boundary of mobile Internet era.

Mobile Internet era Enterprise organization, production model, business model and business model has changed. In addition to the business data generated within the enterprise, the production of links between the Internet of things data and external mobile Internet data, have become the value of the enterprise to create "potential wealth." Traditional management accounting is based on the static budget, the standardization of financial data information feedback, control and evaluation. The strong demand for information data stimulates the transformation of management accounting, enabling management accounting to expand the functions of collecting, integrating complex structured, semi-structured, and unstructured data.

Mobile Internet era has not yet achieved the core of enterprise management replacement, that is, the focus of enterprise management is still human, financial, material, production, supply, sales six major themes. In the perspective of information ecology theory, the existence of information ecosystem is to meet the needs of information people, that is, information people as the core of the entire information ecological research. For management accounting, its clients should not be confined to the micro-economic entities, but should serve the "information people" as the core, that management accounting should be widely used in business employees, business operators, Supply and marketing chain in the consumers and suppliers, as well as different industries, industries, departments and other micro, macroeconomic subjects. Therefore, the essential attribute of management accounting from the perspective of information ecology theory is based on the background of the current mobile Internet era, to serve the core concept of "people", and to collect, organize, store, utilize and reuse "big data" , To provide optimal allocation of resources, comprehensive budget management, comprehensive risk management and real-time decision support, management services, value creation system.

The information ecology theory regards the information ecology as the existence of a system. Any information dissemination process should be a complete information chain, that is, the process of information flow formed by the source-channel-trust. The goal of clearly managing accounting must be considered from a holistic and connected perspective. Mobile Internet era of management accounting, its most important feature is the integration with large data. The information resources in the current management accounting information ecosystem mainly come from the traditional structured data generated by the information subject and the internal and external environment, and with the popularization of mobile Internet technology, semi-structured and unstructured of mail, audio and video Data, but also gradually become valuable data available to enterprises. Therefore, the primary objective of management accounting is to realize the excavation of effective information in information source, to bridge the information exchange between information supply and demand, to break the information asymmetry, to reduce the cost of information transaction, to realize the integration of business finance and to promote the level of accounting service the ultimate goal of upgrading.

Mobile Internet is not just a technology, it is a new concept, a new culture. The traditional business model, the financial management transformation, the value of value-added methods are subject to subversive impact on the enterprise management accounting, under the guidance of standardization and institutionalization, business philosophy, business model and technological innovation and other content to gradually implement To the management accounting system, the application of information technology to the management accounting system has become the new norm of the management accounting system.

http://www.51due.net/writing/essay/sample31336.html

In the era of mobile Internet, the information data itself has experienced the evolution of semi-structured and unstructured data from data, tables, image structured data, text, video, voice and so on. Large data has become the most important resource for management accounting analysis. That is, the unit of accounting information is no longer limited to monetary units, but need to be based on the specific decision-making environment and realistic objective needs. Management accounting boundary definition and the future direction of development to determine, one of the most basic business work is to achieve the collection of massive information and data integration. At this point, the boundaries of management accounting information should be shipped.

Sichuan Changhong Electric Co., Ltd., for example, in order to solve the high inventory, low turnover rate operating crisis, Sichuan Changhong in some of its stores set up indoor positioning system, through the identification of all wireless AP, its virtual into a separate individual, and All the individuals in the area, residence time and travel routes and other data for real-time collection, return, companies use their focus on the product area, combined with the store's marketing strategy and individual behavior in the route, the original data into The use of sexual data information, the ultimate realization of the future needs of the product accurate estimates. The progress of mobile Internet technology has broken the limitation of management accounting information source. From the budget system to the cost system, the future management accounting information will accommodate the internal business data of the enterprise, the Internet of things of the manufacturing links, and the enterprise external Internet data.

Traditional management accounting is based on the financial accounting information, its processing, extension, with the enterprise managers for the future development of enterprises forecast and plan to develop information supporting role. For the internal business environment, the traditional management accounting information should mainly include the customer demand information, the product after-sales service and the management information of the enterprise. The customer satisfaction information for this link. Information age Whether it is manufacturing or service industry, the ability of modern enterprises to develop and promote intangible assets becomes more important than the ability to invest and manage physical and tangible assets. The rapid development of mobile Internet technology, product production and sales process and after-sales service process gradually to the information, digital and intelligent, the scale of production from mass production to small quantities of personalized custom production.

Internet of Things aims to build a network system to eliminate the internal information between the various departments of the island, and the realization of enterprise material equipment, financial resources and human resources, unified management and control. For the management of accounting information, on the one hand through the Internet of things / perceived data access to enterprise intelligent information processing data, such as enterprises in the products, equipment and other assets embedded in RFID electronic devices to achieve their automatic identification, as well as enterprise assets in Procurement, production, logistics and transaction process of information access; the other hand, the Internet of Things technology to promote the management of intelligent accounting data collection, to achieve the internal management system and financial accounting information system integration management, and through the business And matters of automation and control, can achieve enterprise logistics, information flow and capital flow of the "three streams" of the whole process of service, reduce business costs and improve the level of enterprise risk management.

In the era of mobile Internet, enterprises can not only use all the data of the enterprise information, but also through the external mobile Internet technology to master competitors information, policy information, e-commerce information, both on the monetary information to accurately grasp, but also access More non-monetary information, management accounting information boundaries to achieve a great enrichment and expansion.

The function of management accounting is the concreteization of the essence of management accounting, which is the further explanation of its internal function. With the development of mobile Internet technology and the development of social economy, the boundary of management accounting function has also been expanded. In 2014, the Ministry of Finance issued the Guiding Opinions on Promoting the Construction of Management Accounting System in an All-round Way. It pointed out that the "4 + 1" theoretical framework system for the construction of accounting system, guidance system, personnel, information and consulting services with Chinese characteristics was The development of management accounting indicates the direction.

As an important branch of accounting discipline, the most basic function of management accounting is to meet the management information needs of enterprise managers in time, that is, in the process of planning, organization, coordination and control, the role of information system to confirm, , Record, process, report and evaluate the role. According to the theory of information ecology, the management of accounting information environment, that is, the management of accounting information as the core of the ecological environment, in the ecological environment management accounting information producers, management accounting information consumers and management accounting information transfer between, there is interrelated, Mutual transformation of the intimate relationship. In addition, the three major information people are also the main information with the environment between the material, energy exchange, the development of the relationship between the ecological factors to promote the entire management of accounting information ecological environment balanced development.

Based on the basic functions of information management, management accounting has been outlined as a specific information system, and on this basis to achieve a certain management activities. With the changing business management environment, the explosive information data in the management of accounting challenges, but also to extend its functional boundaries to participate in the management and decision-making range, that is, mobile Internet era, the role of management accounting is legislation In the "information services" on the basic functions, extended to the information on the data in depth mining, and multi-dimensional analysis for enterprise managers to make qualitative and quantitative judgments, timely adjustment of business solutions and business strategy, as far as possible To reduce the information technology, cloud computing and large data brought about by the operational and financial risks, to enhance the level of management accounting services, and the formation of a clear management accounting functional boundaries.

The management accounting that originated in cost management has undergone the replacement of management accounting methods from "this - quantity - benefit" analysis, economic batch method to target cost management, to activity cost method, balanced scorecard and economic value added. And the scope of the activities of management accounting relative change, it is caused by management accounting system, an important reason for the change. At present, based on the "service management" value of the pursuit of management accounting has become an important tool for enterprise management. Mobile Internet era, in the enterprise design, procurement, storage, production, sales, distribution, service value creation process, management accounting is still the business management activities as the boundary to the integration of information as a means to achieve enterprise science planning and decision making, as well as more efficient control and performance evaluation management activities.

Management accounting is the product of scientific management applied to enterprise management, the role of scientific management is the standard cost management. Mobile Internet era, large-scale customization and personalized service to become a new model of business operations, which requires more sophisticated business costs accounting, direct cost collection and indirect cost sharing must be refined to each order or each customer, and According to the results of cost accounting to achieve the precise allocation of the work unit tasks. Under the support of information and data, the traditional enterprise cost management is gradually merged with the management accounting activities. The cost accounting and pricing decision will be included in the scope of management accounting activities, and the post-event accounting will be changed to the pre-transaction approval.

In addition, financial management is similar to the management of accounting is the enterprise now and future financial movement, whether it is investment decision-making, strategic management or comprehensive budget management accounting activities, are inseparable from the effective operation of financial management. The mobile Internet era, the implementation of the "Internet +" and "Big Data" national action plans have awakened the need for high-level decision analysis, and different managers will have different individual needs, non-financial information in the financial report The proportion of management accounting and financial management gradually blurred, business financial integration and the establishment of shared financial center, financial management will become an important symbol of management accounting.

In the era of mobile Internet, the most important feature of management accounting is the integration with large data, management accounting information will include all kinds of information including internal and external large data; management accounting under the view of information ecology should meet the requirements of " Information and information on the information source, in the collection, collation, storage, use and reuse of information on the basis of data to achieve effective information in the mining, processing and recording; management accounting to the information as the base point, in the basic functions "Information services" on the basis of the realization of cost management, financial management and other disciplines of the progressive integration, and ultimately to achieve business integration and promote the level of accounting services to upgrade the ultimate goal.

想要了解更多英国留学生资讯或者需要代写英文论文，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，主要业务有经济学论文代写、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。如果您有论文代写需求，可以咨询我们的客服QQ：800020041。