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企业集团的管理会计信息来源于集团内不同的管理主体,也服务于不同的管理需求,集团的管理会计信息化建设应立足于集团整体管理需要,按类别、分层次提炼并报告给集团内不同的管理需求者,对信息的原始提供者、传递者、加工者、审核者、上报者的工作内容以及相互衔接流程提出明确的业务指引,延伸到集团管理末梢和业务基层,最终达到信息化建设对管理决策的支撑作用。
The management accounting information of the enterprise group comes from different management entities within the group and also serves different management needs. The construction of the group’s management accounting information should be based on the overall management needs of the group, be refined and reported hierarchically to different groups within the group Of the management needs of the original information providers, passers-by, processors, reviewers, the content of reporting work and the convergence of the process of a clear business guidelines, extending to the group management and business operations at the grass-roots level, and ultimately achieve the information technology Support for management decision-making.