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下面为大家整理一篇优秀的essay代写范文- The management accounting，供大家参考学习，这篇论文讨论了管理会计。管理会计是企业科学决策的支撑者，负责对企业集体协商，超过一定资金运作的使用情况和重大工程项目进行具体落实。对大额度资金的使用情况，必须经过系统审核，记录在本，并进行风险评估。公司对于大规模的投入，管理会计都可以先进行风险的评估，提供决策者一份详细的风险评估报告，方便决策者决策。

Today, China's rapid development, all kinds of industries compete Zhengfangdouyan, between countries, enterprises and enterprises, the competition is more intense, China's economy is facing the growth rate change, that is, the new normal stage. As an important pillar of enterprise development, management level has always been the core of enterprise, so it is necessary to make full use of the importance of management accounting to excavate the potential of management. The article will analyze the importance of management accounting to the development of enterprise from the current situation of the development of management accounting, the importance of its development, the problems in the course of development and the corresponding measures.

Accounting as a hot industry, containing many branches, today's simple data accounting is far from enough to meet the enterprise's good and fast and sustainable development, so the management accounting industry has sprung up. It includes two parts of cost accounting and management control system, and management accounting plays a more and more important role in the enterprise's financial management activities.

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Before the accounting industry has sprung up, the accounting profession is divided into two kinds, one is financial accounting, the other is management accounting two branches, financial accounting emphasis on accounting standards and accounting system, the Enterprise economic Business Accounting and supervision, and management accounting is mainly through the use of relevant information, organic integration of financial and business activities, To achieve the economic process of forecasting, decision-making, planning, control, assessment and evaluation functions, although the management accounting and financial accounting have the same place but the difference is very important, that is, the purpose of management accounting is to drive the company's best interests, so that the company in the most understanding of the market, the most understanding of the environment, make decisions, pull the top.

Since the reform and opening up, financial accounting has been rising rapidly, accounting personnel are increasing, although the introduction of Western management accounting theory has many years of history, but in the data show that the management accounting of the operation of the enterprise is not prominent or even appear powerless. In the process of accounting development, whether in the accounting academic or accounting practice, the development of management accounting is lagging behind, which can not play a fully effective role in the internal management of enterprises. Specific reasons are:

Although the professional study of management accounting has many references to western knowledge, it lacks theoretical foundation in the integration and management of knowledge. Lack of theoretical research on Chinese practice; In the professional knowledge system has not yet formed a field of expertise and skills research, management accounting in many accounting and financial industry advantage is not obvious. In the research way, the theory of theory and light practice is divorced from the practical problem; In the research team, there are more young people involved in financial accounting, and fewer people manage accounting.

Management method is not enough reasonable system. In the selection of personnel to emphasize integrity, not pay attention to the talent of most of our business management still stay in the experience management stage, the current management of the accounting more than copying foreign learning experience, their own theoretical foundation is not much, operability is not strong, and professional research and innovation ability is not high The experience of the application of management accounting in China has not been summed up from the combination of theory and practice.

China as a populous country, in the accounting profession in the number of people in the first place, but in the number of talent is a handful, but also proficient in accounting expertise is less, let alone the scientific research personnel, know the ingenious use of people. In China, whether it is a state-owned enterprise or a private enterprise, the accounting department's practitioners have not been trained in specialized management accounting, and the management level is not high. The company's leaders on the management of accounting this department is not very important, the management of financial staff in the collation of the company's financial situation is only to do bookkeeping, do a good job in peacetime accounts, reimbursement work, not in-depth business processes, fully grasp the non-financial information.

The informationization of management accounting in our country is still low, the accounting efficiency is not high, the research on the theory of management accounting is less, and the research field is narrow and the information lags. Most of the computerization software quoted by enterprises is applicable to the financial accounting system, and the software system for management accounting is still rare. There are not many scientific researchers in management accounting theory, and they lack high-level theoretical researchers. The construction of management information system needs to be perfected. In the process of rapid economic development, only the accounting function of software is applied, and the system resource is wasted seriously.

According to the survey, the professional quality of management accountants in Chinese enterprises is not very high at present. Even in large and medium-sized enterprises, there are only a small proportion of the accounting staff above college level, and most enterprises and institutions of accountants on the day-to-day financial information processing will simply use computer records. At all, accounting personnel are not required to provide management accounting information, the enterprise internal application management accounting depends on the initiative of the accountants, and in our country due to traditional culture influence. Even if the manager has required accountants to provide management accounting information needs, but because there has been no professional personnel specialized system analysis and processing, enterprises in statistics and decision-making unnecessary mistakes, or lead to inefficient operation of enterprises.

Management accounting is the whole enterprise annual planning, is to ensure that all departments and systems all the year round work items of the basic pointer. Management accounting is the support of scientific decision-making of enterprises, management accounting is responsible for the collective consultation of enterprises, more than the use of certain funds operation and major projects to carry out concrete implementation. The use of large amount of funds must be audited, recorded in this, and risk assessment. The company for large-scale investment, management accounting can be a risk assessment, provide decision-makers a detailed risk assessment report, to facilitate decision-makers. It is the core of leading an enterprise to provide support for the scientific decision-making of the enterprise, and to give full play to the link and core role of management accounting in enterprise value management.

For example, management accounting is based on financial data the total cost of the investment, divided into departments, sub projects, each task is implemented to the post, implementation to the head, to each of the department room, so that each task assigned with different units, the response of the technical staff. To do the work is responsible for the division of Labor, and coordination, the establishment of horizontal to the edge, longitudinal responsibility system work. This combination of precision to minimize the production and management of resources, reduce management costs, improve management effectiveness. Through the overall balance of scientific management to improve, after the systematic risk assessment to implement the decisions to ensure that unit costs can not jump above the market price of this line of defense. This requires everyone to put the optimization management work into practice.

Management accounting has powerfully promoted the improvement of the company's management and the efficiency of the operation, to ensure that the enterprise in the short term or long-term sustained good development. Especially in the enterprise downhill stage, each work can not be taken lightly, perhaps a casual error, will lead its hair and move the whole body, affect the enterprise comeback. The development strategy of the enterprise is better, all must be carried out, assessment and evaluation index of the establishment, incentive and restraint measures, is to ensure that the enterprise development strategy to achieve a strong guarantee.

Managers have insufficient knowledge of the importance of management accounting. Many of our businesses, financial accounting accounts for the main part of accounting, from the financial accounting to complete the day-to-day accounting business, regular external indicators, but no real delve into the front line, fully in-depth investigation of the business process, summed up a detailed data, using data support theory basis, to facilitate the operator to make choices and judgments. Some of our businesses, though already aware of the importance of management accounting as a project for enterprise development, but the enterprise has arranged to other corresponding departments to go, these department personnel although to the production process understanding, but does not have the Financial Knowledge Foundation, to the concrete management forecast, the decision-making, the plan analysis and so on not to understand, does not have the general grasp to the index, The result is inaccurate, prediction, decision-making is not accurate, also is not conducive to the long-term development of enterprises.

Enterprise managers should change the old viewpoints and systems, improve the importance of management accounting, use scientific means to grasp the future development direction of enterprises, improve the position of management accounting in enterprise management, and truly realize the function of management, supervision and evaluation, and realize the improvement of enterprise's modernized management and economic benefit.

According to the previous statement, financial accounting occupies a large area of accounting projects, but because of the importance of management accounting, we should increase the emphasis on the training of management accountants, through a variety of learning training forms, improve the comprehensive professional quality management accounting, to achieve the enterprise in the fierce competition, technical optimization, strengthen control, innovation and development, Decision making and other aspects of vision.

Modern management accounting achieves the organic combination of analyzing the past, controlling the present, and planning for the future. In the Information age and scientific management today, as a new type of decision support system, management accounting has injected new vigor into enterprises, with the development of social economy and the rapid development of science and technology, the construction of management accounting system has been paid more and more attention by enterprises by analyzing the current situation of management accounting development and advancing management accounting. Deepen the application of the enterprise Development of management accounting, improve the operation mechanism of the enterprise, improve the whole work efficiency of the enterprise, let each department be more and more close cooperation, create brilliance. Enhance the core competitiveness of enterprises and value creativity, and then promote economic transformation and upgrade, so that enterprises in the self-improvement growth, give full play to the market in the allocation of resources in the decisive role. The role of management accounting in strengthening the internal management of enterprises and improving the economic benefits of enterprises is bound to become more and more important. With the development of market economy and the improvement of modern management accounting, as a product of market economy, the prospect of management accounting is more and more broad, and the development of professionals will be better.

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