Research Paper on the Application of Management Accounting in Enterprises
With the rapid increase in the level of the world economy, the development of enterprises is faced with an extremely complex environment, which makes the survival and development of enterprises difficult. At this stage, management accounting gradually provides important reference conditions for enterprise decision-making and becomes the basis for enterprise survival and development. Therefore, China's enterprises should better apply management accounting in the enterprise, so that management accounting constantly play a positive role, and then promote the better development of enterprises. However, the application of management accounting in China's enterprises in the current situation is not ideal, and urgently need to attract the attention of the relevant departments, and then take effective measures to strengthen the application and implementation of management accounting in enterprises, not only to promote the sustainable development of China's enterprises, but also conducive to improving China's economic level.
First, the application of management accounting in China's enterprises in the status quo
(-) the application of management accounting is limited
Many of the methods of traditional management accounting, in the practical operation of the enterprise has a greater constraints, so that the application of management accounting is limited. It is difficult to better create favorable conditions for enterprise development. At present, management accounting in China's enterprises have a certain degree of application, but not popularized, the main reason is that the enterprise application of management accounting, will increase the difficulty of the enterprise personnel to solve practical problems, and therefore not recognized by the enterprise staff. In this regard, the relevant departments of our country should take effective measures to solve the problem, in order to create good conditions for the effective use of management accounting in the enterprise.
(b) The long-term development of management accounting is neglected by the enterprise personnel
At present, most enterprises in China are too eager to achieve quick success and short-term economic benefits, and maximize short-term benefits as the fundamental goal, thus neglecting the energy saving and the enterprise environment and other issues.
(C) The concept of old ideas
With the development and progress of society, enterprises continue to keep pace with the times, and the traditional concept of management accounting can not be adapted to it. Therefore, in the application of management accounting, if the enterprise still has the old ideological concepts and adopts the traditional management accounting methods, it is bound to have a negative impact on the development of enterprises. For example, it will lead to the backlog of raw materials, insufficient liquidity, and decreased capital turnover rate. Traditional management accounting concepts of thought on the enterprise caused more adverse effects, so enterprises in the application of management accounting, must update the concept of thought, make it with the times, and then give full play to its positive role in promoting enterprise development.
(4) The application of management accounting is more traditional
With the continuous improvement of China's level of science and technology, the level of development of enterprises has increased significantly, resulting in a serious disconnect between the traditional management accounting methods and the development of enterprises. Therefore, enterprises in the continuous development process, should gradually update the management accounting methods, make it with the times, to create good conditions for the enterprise. In addition, under the traditional management accounting application conditions, there is obvious distortion of enterprise information data, which seriously affects and restricts the major decisions of enterprises. Therefore, enterprises should take effective measures to be corrected.
The reasons for the narrow scope of application of management accounting in China
(a) the lack of in-depth theoretical research
Due to the development of management accounting in China's relatively short period of time, resulting in the lack of in-depth research on the theory of the discipline of management accounting in China. Management accounting includes a relatively wide range of content, but the current application of the majority of enterprises in China is very simple, making it difficult to give full play to its favorable role in management accounting. For this reason, China's personnel should be based on the development characteristics of China's enterprises, continue to study the theory of management accounting, the establishment of a perfect management accounting theory system, and learn from the advanced experience of foreign countries on the basis of continuous innovation, enriching the theory of management accounting in China.
(B) the lack of perfect theoretical system
At this stage, China's management accounting theory system is still affected by foreign experience, and its theoretical system is mainly focused on the translation of foreign theoretical systems and the introduction of foreign management accounting works. It can be seen that China has not formed a management accounting theory system with Chinese characteristics, which makes the application of management accounting in China's enterprises is not ideal. China's enterprises selectively apply management accounting theories and combine them with the actual situation of enterprise development and innovation, so as to strengthen the implementation of management accounting in enterprises. However, in terms of the overall level of the application of management accounting in China's enterprises, the lack of perfect management accounting theory is the main reason for restricting the application of management accounting in China's enterprises -.
(C) the lack of a sound enterprise system
At this stage, China's economic level, although there is a significant increase, but has experienced more twists and turns. With the continuous development and growth of enterprises, China's enterprise system reform has not stopped, but due to the relatively large number of factors affecting the enterprise system reform has not been completely liberalized. The unsoundness of the enterprise system affects the ideological concepts and understanding of business leaders, so that business leaders did not pay full attention to the importance of management accounting, especially for small and medium-sized enterprises, too much to pursue the short-term economic benefits of the enterprise, and failed to carry out the long-term development of the consideration, which, to a certain extent, restricts the application of management accounting in the enterprise.
(4) Lack of professional talents
The quality of accounting personnel has a direct impact on the application of management accounting in enterprises. At this stage, many accountants in China's enterprises have relatively low levels of quality and ability, making it difficult for management accounting to play a full role in the enterprise. On the one hand, enterprises employ accounting personnel with lower quality level, their labor cost will be significantly reduced, which can increase the short-term economic interests of enterprises; on the other hand, the accounting personnel's management knowledge is insufficient, and their knowledge of management accounting is low, so they will not be able to apply management accounting in enterprises. Recognize the degree of low, and thus will not effectively implement the application of management accounting in the enterprise.
Three, to promote the application of management accounting in the enterprise countermeasures
(a) Increase the research efforts on the theory of management accounting
In recent years, China's accounting theory continues to improve, the application of management accounting in the enterprise can be broadened, so that the theory of management accounting is more and more exposed to the shortcomings of the development of the enterprise actually connected. For this reason, China should increase the research efforts of management accounting theory, in combination with the actual situation of enterprise development on the basis of continuous improvement of management accounting theory, to achieve the unity of practice and understanding. On the one hand, through the application of management accounting in enterprise development practice, and constantly improve the ideological understanding of the relevant personnel, so that the application of management accounting theory to effectively summarize; on the other hand, with management accounting theory to guide the application of management accounting practice.
(2) Construction of professional management accounting organization
The construction of management accounting organization in western developed countries is relatively more perfect, through the establishment of associations, to strengthen the communication and exchange between accountants, and play an important role in promoting the development of national enterprises. For this reason, China should build a professional management accounting organization, not only to provide an effective communication platform for accountants, but also conducive to enhance the quality of China's accountants. With the rapid development of China's economy, small and medium-sized enterprises such as rain and spring have been set up, the demand for accountants is relatively large, so it is necessary to set up a professional management accounting organization in China to strengthen the management of accountants and promote the application of management accounting in the enterprise.
(C) create a good market environment
To make management accounting in China's enterprises have a better application, the country must improve the market economic system, for the application of management accounting to provide a good market environment. Therefore, China should optimize the market environment to provide a basic guarantee for the survival and development of enterprises. In addition, China needs to improve the legal system, for the application of management accounting in the enterprise to provide legal protection, not only is conducive to the improvement of China's legal construction, but also can effectively regulate the behavior of enterprises to create a good market environment.
(D) Increase management accounting education
First, to establish a high-quality management accounting team, so that they can give full play to their role in the enterprise, to strengthen the application of management accounting in the enterprise, to promote the process of enterprise development. Secondly, to strengthen the training of accounting personnel, selecting excellent cases of management accounting in the application of enterprises, accounting personnel to be educated to motivate accounting personnel to continuously improve their quality, to new theories, new ideas and promote the application of management accounting in the enterprise.
Four, conclusion
In short, with the development of the economy and social progress, the application of management accounting in the enterprise has become a kind of inevitable trend, China's enterprises to better development, we must adapt to the inevitable trend of the development of history, the management of accounting is better applied to the enterprise, and then promote the development of enterprises. At present, the status quo of the application of management accounting in China's enterprises is not ideal, but through a series of efforts by the relevant departments, its application trend is bound to be good. The application of management accounting in the enterprise is the long-term development strategy of the enterprise, so China should combine management accounting with the development of China's national conditions, so as to establish a perfect management accounting application system with Chinese characteristics, to provide a solid impetus for the development of China.
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