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管理会计工作从1999年开始提出、试点到现在,已有不短的时间,虽然在信息系统建设、实际运用等方面取得了一定的进步,但实际效果距预期目标还有较大差距。原因是多方面的,但主要原因是管理会计与实际工作结合很少,实际工作(主要是指综合考评)不需要管理会计提供信息,致使管理会计无法提供决策需要的有质量保证的信息。以效益指标为中心考核并且一贯到底,是管理会计取得实质进展的内部环境基础。任何事物的发展都需要有两种力量,一是外部压力,一是内部动力。激烈的市场竞争需要我们对产品进行合理定价、对亏损网点进行撤并、努力降低产品成本和经营成本,这是推动管理会计发展的外部压力。综合考评将企业在激烈市场竞争中生存与发展的要求传导给内部组织和职员,引导企业内部组织和人员努力工作以实现企业总体目标;综合考评中对各网点、各部门、各产品等投入产出情况的需求是管理会计发展的内在动力。
Management accounting has been put forward since 1999. Pilot projects have been going on for quite a while now. Although some progress has been made in information system construction and practical application, the actual effect still lags far behind the expected target. The reasons are many, but the main reason is that the combination of management accounting and the actual work is rare. The actual work (mainly refers to the comprehensive evaluation) does not require management accounting to provide information, resulting in management accounting can not provide quality assurance information needed for decision-making. Performance indicators as the center of assessment and consistent in the end, is the management of accounting progress made in the internal environment basis. The development of anything needs two kinds of forces, one is external pressure, the other is internal power. Intense market competition requires that we reasonably price our products, reorganize our loss outlets, and work hard to reduce product costs and operating costs. This is an external pressure to promote the development of management accounting. Comprehensive assessment of the enterprises in the fierce market competition in the survival and development of the requirements transmitted to the internal organizations and staff to guide the internal organization and personnel to work hard to achieve the overall corporate goals; comprehensive assessment of the outlets, departments, and other products into production The demand out of the situation is the internal driving force for the development of accounting management.