What are the practical applications of management accounting in management costs?

1. The current situation of the application of management accounting in enterprises

Management accounting was produced with the emergence of Taylor's scientific management at the beginning of this century. It also evolved with the development of the economy. It has been promoted, used and developed in foreign enterprises. The application of management accounting in Chinese enterprises began with the management accounting theory in the late 1970s. Its history is not long. As an important part of management accounting in China, Responsibility accounting has been promoted and applied in enterprises for more than 40 years. Therefore, most enterprises now use responsibility accounting. However, most enterprises do not pay attention to comprehensive budgeting, risk analysis, differential analysis, long-term investment decision-making methods, and enterprise employee performance. Little is known about evaluation, etc. Corporate accountants still lack the basic concepts of management accounting, let alone applying these methods to participate in business operations. Management accounting has not attracted the attention of most companies in China and is still in a floating state. This is pertinent. Practical. It shows that there is obviously insufficient motivation to drive enterprises to apply management accounting. There is a long way to go for management accounting to be deeply rooted in the hearts of the people and widely used.

2. Reasons affecting the operation of management accounting in China

Anything The emergence, development and growth are not only affected by the external environment and internal conditions, but also restricted by the things themselves. Management accounting was produced and developed in the West. It must be affected by the promotion and application of Chinese enterprises in the process. It is restricted by the influence of the internal and external environment of Chinese enterprises and the defects of management accounting itself.

(1) The influence of the external environment of enterprises

Management accounting is very closely related to the external environment of enterprises. Connection. The external environment directly affects whether management accounting can be widely used. In real economic life, the external environment mainly refers to the economic system environment, legal environment and cultural environment.

1. The influence of the economic system environment. Management accounting consists of two parts: decision-making accounting and execution accounting, with decision-making accounting as the main body. However, our country has been implementing a planned economic system for a long time. Under this economic system, the supply, production, sales and human resources of enterprises. Everything is included in the corresponding plan. The most typical manifestations are "unified distribution and allocation", "unified purchasing and marketing" and "unified revenue and expenditure". An enterprise is just an enlarged "workshop". Enterprises or non-profit institutions cannot be independent. Investment decisions are made locally. This power belongs to the superior department. Decision-making authority is strictly divided according to the characteristics of the department, the scale and importance of specific investment projects. The largest and most important investment projects make decisions by the government, and other investment projects It is decided by the minister or person in charge of the relevant department. In this case, it is meaningless to provide decision-making information to the business decision-makers. The decision-making is insignificant. What is important is implementation. This may be why responsibility accounting is often favored by Chinese enterprises. The main reason why so few people care about decision-making accounting is that from the Third Plenary Session of the Eleventh Central Committee to the present, my country's enterprise system reform has gone through three stages: delegating power and profit, enterprise contracting and transformation of operating mechanisms. But these days Each system has various shortcomings to varying degrees, which makes business decision-makers pay more attention to some administrative factors and social influencing factors when making decisions, but fail to pay attention to the information provided by management accounting. As a result, management accounting cannot be used in enterprises. Universal application. ③ At the same time, at this stage, my country's financial system and price system are not perfect, which makes management accounting unable to fully play its role in actual application. As some accountants said, because the company implements government pricing, the company itself cannot carry out the work at all. Pricing analysis. Some accountants also said that they have tried to use the ordering model. But the problem is that the materials are often not available under normal conditions, so the calculation is meaningless.

2. The impact of the legal environment. Management accounting must provide useful information to business decision-makers. It must be under an equal, fair, competitive and highly sensitive market economy conditions. But generally speaking, our country's legal system is not yet sound. For example, our country has not yet promulgated lt; The Anti-Monopoly Law cannot create a fair market economic environment. The tax law stipulates different tax rates for enterprises in different regions and different organizational forms. It also stipulates different value-added tax treatment methods for large and small taxpayers. All of these have caused inequality among enterprises.

status. These imperfections in the legal system greatly weaken the usefulness and relevance of management accounting in providing business decision-making information to enterprises. In addition, unsatisfactory legal implementation is another factor that restricts the formation of a fair competitive environment. Important reasons. Although our country has promulgated many laws, in actual work, the phenomena of "lax enforcement, failure to comply with the law" and "power is greater than the law" often occur. For example, lt; Bankruptcy Law gt; Although it has been promulgated and implemented for more than ten years .However, with many state-owned enterprises suffering serious losses, very few of them are actually bankrupt, so that the law of survival of the fittest in the market cannot be reflected. In order to improve the economic efficiency of enterprises, whether management accounting can be applied depends entirely on the personal quality of the operators. At the same time. In real work, power is greater than law. The authority of law has been greatly affected. Non-standard accounting behavior exists in almost all enterprises. This makes management accounting, whose main information comes from financial accounting, only provide inaccurate information to enterprise decision-makers. Information. It can be seen that the imperfection of the legal system and the insufficient enforcement of law make the application of management accounting in enterprises lack certain guarantees.

3. The influence of traditional practices and customary forces. This influence is specifically reflected in (1) The status of accounting work is low. Some accountants and factory managers believe that accounting is about settling accounts and reporting accounts. As for management and business decision-making, that is the business of corporate leaders. Financial accounting work has always been the most important task of accountants. An important part. Management accounting has become a side job. Those who have the energy and conditions can do it piecemeal. Otherwise, simply put it aside. (2) The operator's "chief will". Due to the feudal autocratic system that has been implemented in our country for a long time The hierarchical concept is relatively serious, which results in the leader’s will. Although management accounting uses various information and through various calculations and analysis to provide the optimal plan to the leader, but in this kind of “chief’s will” (3) Some negative cultural thoughts make it difficult to implement management accounting. Management accounting requires clear rewards and punishments when evaluating performance. However, many managers are deeply influenced by the idea of ??"turning big things into small things. Turning small things into small things" It is difficult to achieve the word "penalty". This makes the role of management accounting in the enterprise half the result with twice the result, thus affecting its promotion and application.

(2) The impact of the internal environment

Management accounting It mainly serves the internal management decision-making of the enterprise. The internal environment of the enterprise plays a decisive role in the universal application of management accounting. The internal environment of the enterprise mainly refers to the enterprise's operators, accountants and accounting computerized equipment.

1. The influence of business decision-makers. The degree of attention that business decision-making authorities attach to management accounting directly affects whether management accounting can be widely used in enterprises. Modern market economy requires entrepreneurs to not only understand operations, but also understand management. This includes accounting and financial management. At this stage, most business operators are still far away from this requirement. This limits the universal application of management accounting in enterprises to a certain extent. Currently, in many enterprises, there is no established The management accounting organization has not trained corresponding management accounting personnel. The accounting personnel themselves have no opportunity and enthusiasm to apply management accounting.

2. The influence of accounting personnel. The main impact of accounting personnel on the application of management accounting is reflected In terms of the quality of accounting personnel, the overall quality of accounting personnel in my country at this stage is relatively low. The most prominent manifestations are low level of knowledge, unreasonable knowledge structure, and low level of professional education. Among the 12 million accounting personnel in the country, less than 10 have received professional university education. Among the more than 6 million accounting personnel in relatively high-quality state-owned enterprises and collective enterprises above the county level, only 18.2% have a college education or above, and only 14.5% have accountant qualifications. ④ Since the quality of accounting personnel cannot keep up, they have There is no energy to practice management accounting. Although some accountants have learned some management accounting knowledge, most of them are at the stage of talking on paper and have not carried out systematic practical operations. At the same time, the professional standards of our country's accountants are not very high and they commit fraud in accounting disclosures. The distortion of accounting information is serious. These factors have limited the widespread application of management accounting in enterprises.

3. The impact of accounting computerization. At this stage, the degree of application of computers in Chinese enterprises is not high. High. The utilization rate is also relatively low. In enterprises that carry out accounting computerization.

Its application only stays at the level of post-account accounting. It does not have the ability to control and predict in advance. At the same time, the development of management accounting software in my country is seriously lagging behind at this stage, making it impossible to use some complex formulas and models of management accounting. .Due to the existence of the above factors, management accounting cannot adapt to the development of the modern market, thereby weakening the role of management accounting and causing the slow application of management accounting in enterprises at the current stage.

(3) Management accounting’s own shortcomings The influence of traditional management accounting

Traditional management accounting has played a positive role in promoting the improvement of corporate economic benefits. However, since World War II, especially since the 1960s, with the rapid development of modern science and technology and productivity With the rapid improvement and the integration of the world economy, enterprises face competition not only from domestic but also from abroad. In the face of the ever-changing external environment and powerful competitors, management accounting appears to be unable to adapt to modern enterprises in both method and content. The specific requirements are as follows:

1. The field of management accounting research is narrow. Traditional management accounting is limited to products that are mass-produced, with process technology and product costs tending to be stable. New products are rarely studied. Costs and expenses and other existing problems. Generally, management accounting only focuses on financial accounting information and strengthens internal cost control of enterprises. However, the market competition at this stage is very fierce. Management accounting is required not only to pay attention to internal information of enterprises, but also to market information. Simply It is difficult to make correct evaluations and decisions relying on information within the enterprise.

2. The basic point of management accounting is inappropriate. Modern enterprise management is operational management rather than productive management. Enterprise management should focus on sales. .Management accounting, however, regards sales as a constant and regards the determination of sales as a prerequisite for cost prediction and control, profit planning and control, and capital planning and control. This will definitely hinder the application of management accounting.

3. Information lag. Because much of the information in management accounting comes from financial accounting and cost accounting reports. However, the accounting report of any period is presented just in the middle of the next period. Due to the lag of this information, it is useless for managers to make decisions. Uses. Seriously weaken the role of management accounting.

4. Evaluation of products with short market life. One trend of modern products is to accelerate replacement. Many products have a life cycle of only a few years. Some are only one years or less. Many companies compete in the industry not only by low-cost production of products, but also by product updates. However, traditional performance evaluation is always cost-centered.

Due to the above factors The existence of such factors severely restricts the role of management accounting in enterprises.

3. Some ideas for improving the application level of management accounting

From the above analysis, it can be seen that at the current stage of our country, it is necessary to To promote the use of management accounting, we must first establish a good environment.

(1) Establishing a management accounting system with Chinese characteristics is the fundamental way to promote management accounting

At this stage, Chinese style Theoretical research on management accounting is very weak. Theoretical research on management accounting is still limited to translation and introduction of foreign situations. China's national conditions are very different from those of Western countries. This makes it difficult for Western management accounting that has been fully absorbed to apply in China It is widely used by enterprises. Therefore, to promote management accounting, we should first establish a management accounting system with Chinese characteristics. Specifically solve the following problems:

1. The positioning problem of management accounting in China. Management accounting in Western countries has already It has developed to a higher level. This is consistent with its economic development level and enterprise management level. my country's management accounting should be positioned to establish a socialist market economy and promote the development of modern enterprise systems. It should be closely combined with the actual situation of Chinese enterprises to facilitate the general public. Accountants and managers should operate at this level. They should not pursue abstruse theories and numerical models. They should not mechanically apply numerous unoperable terms, concepts and methods.

2. Standardization of management accounting in China Question: For any subject, people’s knowledge of the subject mainly comes from textbooks. But whether the content system of textbooks can be standardized as much as possible is directly related to the degree of promotion and popularization of the subject. And management Logical order of content arrangement in accounting textbooks. Basic theoretical summary

The lack of standardization in many aspects such as constructs, nouns, concepts and methods is not conducive to beginners learning and mastering management accounting. It is also not conducive to the promotion and application of management accounting. At the same time, because the world today is in an era of rapid development and application of computer technology. In order to ensure The collection, transmission, processing, processing, storage and output of accounting information are increasingly relying on computers. The preparation of general management accounting software relies on the standardization of management accounting to a certain extent.

3 Chinese management accounting should place special emphasis on the research and application of behavioral science. Only in this way can it conform to China's management logic, conform to our social behavior and social psychology, and only in this way can it produce better social effects and establish management accounting with Chinese characteristics. .Study the behaviors, desires, and motivations of people in various organizations in our country, and provide reasonable guidance and organization to form a harmonious internal management environment. Reduce internal friction in management. Apply management accounting methods that are in line with the psychological characteristics of the Chinese people. It should become our country's A breakthrough in establishing a management accounting system with Chinese characteristics.

4. The Chinese management accounting system should scientifically and systematically summarize and summarize the successful experience of management accounting in practice and find out from it The objective laws of the development of management accounting. In order to facilitate the further development of management accounting.

(2) Actively promote the modern enterprise system

There is a close relationship between the enterprise system and the role of accounting. What What kind of accounting is needed for such an enterprise system? Enterprises that establish a modern enterprise system must require the use of management accounting to improve the economic efficiency of enterprises. However, for a long time, due to the borrowing of government functions in our country, enterprises have no separation of responsibilities and powers between government and enterprises. It is unclear. It results in low economic efficiency of state-owned enterprises. It also hinders the application of management accounting. On the one hand, the government directly controls the human, financial and material resources of the enterprise and interferes in the production and operation activities of the enterprise. This makes the enterprise lack independence and freedom and cannot be timely. Carry out production and business activities according to the needs of society and the market. On the other hand, it ignores or even excludes the economic responsibilities and economic interests of the enterprise itself. This makes the enterprise neither pressure nor motivation in production and operation, and loses enthusiasm and initiative. This This makes many management accounting methods meaningless. At the same time, the government with misplaced functions directly replaces the market's function of allocating social resources, uses administrative means to intervene in corporate investment, or directly replaces corporate investment, and the government and government-affiliated companies They are not responsible for investment results. In addition, when it comes to cadre management, their performance is often assessed based on total indicators such as speed and output value. It does not pay attention to the efficiency indicators of input and output. Moreover, corporate cadres are assigned corresponding administrative levels based on the size of the enterprise where they work. .It will inevitably happen that some government and business leaders are overjoyed when making investment decisions. They compete for projects and investments regardless of objective conditions and market conditions, causing investment decision-making errors. In this case, management accounting conducts investment analysis of investment projects. Of course, no matter how correct it is, it will not work. In my personal opinion, in order to establish a modern enterprise system, the administrative-level treatment enjoyed by enterprise leaders should first be abolished. They should no longer be appointed by the government, but should be openly recruited by the society and generated by the market. and hone real entrepreneurs. At the same time, our country's legal system should be further improved to create an open and free competition market environment for enterprises, so that enterprises can achieve the survival of the fittest in this environment. Therefore, we must promote enterprises in management Apply management accounting techniques and methods as much as possible in the process. We must continue to deepen the reform of the economic and management system. Further clarify property rights. Improve the reward and punishment system of corporate administrative authorities. Constantly improve the market mechanism. So that every enterprise can truly consider relying on internal improvement. management to ensure that we remain invincible in the stimulating competition.

(3) Further strengthen management accounting education and improve personnel quality

Although China's management accounting has made remarkable achievements in the past twenty years .However, in order to promote the application of management accounting, it is still necessary to increase the quality education of accounting personnel. Only by establishing a team of high-quality management accounting personnel can we build a bridge between management accounting theory and practice and promote management accounting. As far as basic education is concerned, extensive, in-depth and lasting basic management accounting education should be carried out in colleges and universities, adult education and the majority of business managers and accounting personnel. Not only should this course be

Knowledge is deeply rooted in people's hearts. They must also cultivate their ability to apply management accounting.

(4) Cultivate the management accounting awareness of the main leaders of the enterprise

Compared with accountants, the main leaders of the enterprise The cultivation of management accounting knowledge and quality may be more important. According to surveys, unit leaders' lack of attention is listed as the primary reason affecting the application of management accounting. To improve the application level of management accounting, business leadership has become the most critical factor. If the company Leaders do not have a certain awareness of management accounting. They will not consider the role of accounting personnel in forecasting, decision-making, planning and control. Even if the level of accounting personnel is high, it may be difficult to play a role. To enhance the management accounting awareness of the main leaders of the enterprise, we can Take the following measures:

1. In the future, relevant government departments at all levels and other relevant parties should appropriately strengthen the content of management accounting when organizing trainings for business leaders. Management accounting should be appropriately added to the examinations for professional titles such as economists. In terms of content, business leaders themselves should also constantly improve their understanding of accounting work and accounting personnel. Facts have proved that if business leaders have a certain knowledge of management accounting, they will naturally consider the role of accounting personnel in forecasting, planning, etc.

2. Establish a certain social restraint mechanism, and even use an administrative means to encourage corporate leaders to pay attention to the application of management accounting. For example, in major decisions of the leadership, especially involving project investment decisions. Establish a one-vote veto system for management accounting on other major issues.

(5) Establish a Chinese management accountant organization to promote the advancement of management accounting

Modern Western developed countries generally have management The Institute of Accountants is a professional organization for management accountants. The establishment of these professional organizations not only promotes the application and development of management accounting in enterprises, but also strengthens the social status of management accountants. In the UK, once you hold a Chartered Management Accountant certificate, you are considered a It has extensive theoretical knowledge and rich practical experience. It often becomes the target of large companies.

Judging from the results and effects of the development of professional organizations of management accountants in Western developed countries, it is also necessary for our country to learn from the West based on our own country's experience. We will use advanced experience to form our own association of management accountants, set up management accountant qualification examinations, and create management accountant publications. This is not only conducive to the development and growth of management accounting. It can also promote the application and development of management accounting.

Although From the current point of view, the promotion and application of management accounting in our country is still affected by various internal and external factors. However, with the continuous deepening of my country's socialist market economic reform and the establishment of the modern enterprise system, management accounting will surely be understood by most people. Recognized. Play an increasingly important role in state-owned enterprises and make great contributions to my country's social and economic development.