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英国essay代写:Management accounting

2018-07-11 | 来源:51due教员组 | 类别:Essay代写范文

本篇essay代写- Management accounting讨论了管理会计。管理会计,需要将资金运动作为主要的实施对象,保证经济效益的进一步获取。只有这样在经济管理活动中,才能使管理者将其作为依据实施经营与管理工作。管理会计还可以对财务实施计量,实现绩效与非财务报告等,并将其提供给管理者以及相关责任人,促进战略与计划的长期使用,实现资源的有效利用。本篇essay代写51due代写平台整理,供大家从参考阅读。

Management accounting,管理会计,essay代写,代写,paper代写

Management accounting in enterprise in the present, or in the future, all need to exercise as the main object of the implementation of the capital, to ensure that the economic benefits of further access, so in the economic management activities, to make the managers as a basis for implementation of the operation and management work. Management accounting can also measure financial performance and non-financial reports, and provide them to managers and relevant responsible persons. At the same time, management accounting can formulate scientific and reasonable financing strategy and incentive strategy for it, promote the long-term use of strategy and plan, and realize the effective use of resources.

Management accounting and financial accounting are closely related, and the combination of the two can provide a reasonable management system for enterprises. In the traditional form, the function of financial accounting is mainly to collect accounting information and make relevant statements, taking accounting and the overall implementation benefit of the enterprise as the basis, which is a kind of business thinking. In essence, management accounting USES accounting information to carry out management and process traditional financial accounting results. In the form of operation, management accounting mainly carries out decision-making and control work within enterprises, and effectively manages enterprise costs. Management accounting is different from the traditional accounting, management accounting in the enterprise the management focus more on details, its main goal is to promote the promotion enterprise's economic benefits, the guarantee for the positive development of the enterprise to provide effective implementation of the strategy.

Management accounting also promotes the implementation of internal control and the improvement of enterprise performance. For example, management accounting USES the method of rolling budget and zero-based budget to control the cost, and can implement better assessment and cost control in the work. Not only that, the management accounting in the work, the use of activity-based costing also can provide managers with effective cost accounting work, promote the execution of the decision to work, to provide the effective implementation of the basis, in this case, not only can eliminate some bad products, also can promote the healthy development of service activities.

According to the analysis of enterprise accounting division of work, is the use of financial accounting information system to provide all the financial, to teach outside of the enterprise, ensure the reasonable service all aspects in society to achieve. Management accounting is the use of information system transfer, business operators and managers to accept the information, not only reflect the expected development prospect of management accounting, promote operation and decision-making, planning and implementation of assessment and evaluation of the cost factors, budget can also work in various aspects, such as budget, to play the responsibility of accounting.

Management accounting takes the system information as the main body and provides related services for the decision-making body. First, management accounting is an extension of financial accounting. It takes future information value as the main content and has the characteristics of comprehensive development. Second, manage the accounting implementation of the information of the budget, and provide it to managers and decision makers as an effective basis. Third, management accounting is information value as the main body, promoting information to have high value. Fourth, management accounting can provide favorable support for decision-making and implement information.

During the implementation of management accounting, the decision-making objectives are monitored, and the internal responsibility system is established to realize the division of labor and cooperation, so as to achieve the purpose of mutual restriction and connection. This control situation is mainly manifested in five aspects. First, budget control standard can give full play to the budget function of accounting. Second, control the organization, as an indicator, to achieve the gradual decomposition of accounting indicators. Third, information feedback, during the control of information, is completed in the form of accounting reports. Fourthly, the assessment of the decision-making result mainly takes the accounting report of the responsibility center as the basic condition. Fifth, establish the auditing and containment system and promote the authenticity of accounting reports in the responsibility center. Based on the above analysis can be found that the management accounting as the feedback control system, the system in the implementation work, not only can pass the budget, investment and other requirements to implement docking, will break into the comprehensive investment process of the enterprise, also can be management accounting responsibility main body for the process of budget implementation, enterprise feedback, promote effectively cope with measures.

Management accounting mainly studies the relationship between cost and income, which is mainly reflected in two aspects. First, the study of variable cost and fixed cost can control different cost decisions. Second, the research of the relationship between total costs and total revenue, to solve the problems in the feasibility of decision-making work, in the process of overall implementation, management accounting is not only the important basis of decision-making way, also can carry on the control to maximize the economic benefit of implementation.

To change ideas , head of the first enterprises to change management, it is managers to improve business efficiency, accounting reckoning, editing statements just ideas, as for the management, the management decision is that business leaders. However, the leaders of some enterprises have not realized the role of accounting in management, nor have they actively involved financial personnel in decision-making. In this case, the enthusiasm of accountants in work cannot be exerted and their management functions cannot be used, thus inhibiting the smooth development of enterprises. Second, the accounting personnel itself is breaking out of the traditional ideas think they just an accounting event to the unit know as little as possible, as long as you remember your account, making their own statements if finished the job. Lack of courage or awareness to provide reasonable and effective advice to leaders makes them less motivated to participate in decision-making.

In order to become an excellent and qualified accountant with a sense of urgency, in practical work, first of all, we should learn to calculate financial information and financial data to ensure their authenticity. Then, the calculated data information is applied to enterprise management. Nowadays, the rapid development and updating of information technology challenge accountants. In the future, accountants only need to invest too much energy in decision-making service. Therefore, based on this situation, it is necessary for accountants to master relevant accounting knowledge, understand the importance of management work, and learn knowledge of computer technology in daily work. At the same time, in order to meet the requirements of economic development of globalization, the accounting staff also need to learn the relevant knowledge of the world, such as: general financial information, audit information and legal knowledge, etc., to ensure their professional ability to ascend at the same time, enhance their professional ethics, as soon as possible to realize the change of management accounting from financial accounting.

Improve the level of computerized accounting software applications, the introduction of comprehensive budget management software, ensure that accounting personnel in financial management work, the hardware as the foundation condition, the work for the implementation of the reasonable.

In a word, management accounting is in the traditional accounting system implementation of a system, multiple domain knowledge is contained in the system, including economics, accounting, management, and form close ties with the traditional financial accounting. Management accounting in the process of work, not only to master relevant knowledge in the field, to promote their own professional, also need to update their concepts, development thinking, promote the comprehensive ability of innovative, guaranteed to better grasp the relevant goods? Rose pavilions vessels? And actively participate in enterprise management, planning, to provide strong support to managers and decision makers, such not only provide new development ideas for enterprise management, also can promote the enterprise competitive power promotion.

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