Management Accounting Tools and Applications Case Papers
In study and work, you are not unfamiliar with the dissertation, which is a means of researching certain academic issues. There are many dos and don'ts of writing a dissertation, are you sure you know how to write one? The following is a collection of management accounting tools and application case study papers that I have collected for you for reference only.
Management Accounting Tools and Application Case Papers Part 1
Project investment decision is a more comprehensive decision of the enterprise, involving many aspects of the project, the usual method of project decision-making focuses more on the discounted cash flow method represented by the NPV method, but there are many limitations of this method, which can not comprehensively analyze the project's situation. For this reason, this paper attempts to perform the integration of management accounting tools to provide a comprehensive evaluation of project decisions.
First, the integration framework of management accounting tools for project investment decision
The purpose of management accounting is to serve for enterprise value creation, and it focuses more on forward-looking, global, and more flexible and diverse methods than traditional financial accounting. Based on the basic characteristics of management accounting, management accounting tools are also very numerous, in 2010 A Ahmed published "Thirty Seven Tools of Management Accounting" in the list of 37 management accounting tools, such as the balanced scorecard, flexible budgeting, Cost-volume profit analysis, six standard deviation, job costing method, etc. [ 1 ]. When making project investment decisions, the traditional analysis method is to evaluate the investment benefits of the project, and the commonly used management accounting tools are the net present value (NPV) method, the internal rate of return (IRR) method and so on. However, both NPV and IRR are analyzing methods of project investment efficiency, which cannot comprehensively evaluate the whole process of the project. The project itself from the entire process to cost, risk, resource planning and many other elements, the need for multiple analytical tools used in combination, especially in conjunction with China's reality, the development and integration of management accounting tools with local characteristics [2].
At present, many enterprises on the application of management accounting tools still remain in a single tool, divide and rule the state, the application of management accounting tools into most of the lack of systematic theoretical guidance, the lack of refinement can be broken down into effective quantitative indicators to do the guide, resulting in the transformation of the financial accounting system to the management accounting system of the high cost, low efficiency. According to the characteristics of enterprise A, the author selected the core management accounting tools by combining the respective characteristics of 37 management accounting tools, enterprise development strategy, investment process of the studio project, management level and capability.
The integrated management accounting tools are shown in Figure 1.
The premise of applying management accounting tools in Company A
Company A has focused on building a terminal platform for expanding movie theaters since the establishment of a subsidiary in 2009, which is responsible for the site selection, construction, and operation and management of the movie theater project. The development strategy of Company A in the cinema terminal is "based on Jiangsu, plowing deep into East China, facing the whole country". In 2011, Company A, taking into account the development trend of domestic and international movie terminal screens and the actual situation, formulated the milestone of "1,000 screens" for the cinema terminal during the "Twelfth Five-Year Plan" period. The milestone goal of "1,000 screens" is set for the cinema terminal during the 12th Five-Year Plan period. To this end, based on efficient management, Company A fully utilizes management accounting tools in key aspects such as project investment decision-making, construction and operation management, forming an integrated application system of core management accounting tools for "pre-investment, investment and post-investment". Company A started to build a terminal platform for expanding movie theaters in 2009, and formed a mechanism for site selection, planning and decision-making, design and construction, operation and management, and marketing planning in 2012 on the basis of four years of exploration. To summarize the experience of Company A in applying management accounting tools, its application requires at least three prerequisites.
(a) a more perfect enterprise modern management system
The establishment of a modern enterprise system in the market economy system is to require enterprises in the role of the market mechanism, a clear goal of the enterprise is to maximize the value of the enterprise. These can prompt the enterprise itself to have survival and development thinking, the formation of a more perfect enterprise modern management system, prompting the organizational structure is perfect, the functions of each department is clear, clear responsibility.
(B) preliminary experience in the application of big data management
In the process of the gradual formation of the global village economy, the market information is changing rapidly, only the rational application of big data in the enterprise's own decision-making, in order to fit the market development trend, to avoid the development of the obstacles brought about by the information lag. The foresight of management accounting determines that enterprises must have a certain amount of experience in the application of big data management, and proactively look for ways to apply big data that are conducive to decision-making, and only in this way is it possible to make a more scientific judgment for the future development of the industry and the extension of the development of the enterprise.
(C) a clearer strategic goal of enterprise development
The development of the enterprise is facing a lot of investment opportunities, but the development of the enterprise's capital is always limited, the management capacity and level of the enterprise personnel is always limited, the limited ` funds, limited time and energy to focus on the key areas of development, it should be the axiom of the development of the enterprise. The axiom of development. This requires the premise of the enterprise development strategy, in the market under the premise of scientific research and judgment, clear development goals in recent years, in the fierce competitive environment, set the strength of the enterprise advantage of rapid breakout, rapid and effective completion of the stage development goals, and then complete the development of the strategic objectives of the enterprise.
The core tools of management accounting and their application
Based on the investment in the studio project of Company A, which is characterized by homogeneous decision-making, reproducible process and clear management links, Company A firstly divided the whole process of project investment into three key links: investment decision-making, engineering construction and operation management; and then analyzed the key responsibilities of each link. The key responsibilities of the link, by different departments and units to be implemented, to encourage the use of "quantitative and qualitative combination of quantitative-based" decision-making; and finally the formation of a more complete application of the core tools of management accounting system.
(a) the core tools of management accounting and its application in the investment decision-making process
Scientific argumentation, effective process can effectively prevent risk, rational allocation of corporate resources, the prospective layout of the enterprise development is of great significance, so the A enterprises attach great importance to the investment decision-making, after more than four years of exploration since 2012, the use of the Board of Directors Decision-making Committee under the shadow of the Board of Directors Decision-making Committee, the Board of Directors of the Board of Directors Decision-making Committee under the shadow of the Board of Directors Decision-making Committee.
The decision-making structure of the professional committee for studio investment decision-making under the decision-making committee of the board of directors has been adopted, and the main composition of each decision-making body and personnel is shown in Table 1.
The investment review team of the studio investment review team mainly applies two types of management accounting indexes of qualitative tendency and quantitative tendency through field inspection, big data analysis, research analysis, and SWOT analysis.
1. Qualitatively inclined management accounting tools to judge the market competition and development trend
The main applied management accounting tools are the Theory of Constraints, Enterprise Resource Planning (ERP), Risk Modeling, Process Management, Value Management, Value Engineering.
In order to solve the problem of development speed, Enterprise A applies the Theory of Constraints to implement four main steps: the first step is to find out the constraints on the rapid layout of the movie theater, i.e., the information on the development of commercial bodies. As Enterprise A is a late entrant in the studio market, it does not have more business relationships with commercial real estate, which leads to the fact that it cannot grasp all the information about the development of commercial bodies, and it is easy to miss a good address for the development of studios. Step 2: Tap into the potential of constraints. After finding the constraints, Company A expanded the number of personnel in the subsidiary expansion team and the level of personnel development, in the salary and level of personnel to make higher than the same level of the company's decision, and in the introduction of talent to increase the strength of the new hiring of one person to bring two potential projects to calculate the premise of the new nearest 20 people will have 40 potential projects, the project reserve information immediately increased dramatically. In addition, with the domestic top ten commercial body developers to communicate fully, to establish cooperation intentions. In the third step, loosening the constraints, Company A, on the one hand, selects the already formed project reserves and compares the value of the projects internally, so that the studio projects in line with the basic judgment of the company's value can quickly enter the decision-making process; on the other hand, Company A makes concessions to the projects of the top ten commercial body developers in China in terms of return on investment and business conditions, so as to ensure the continuity of the cooperation. The fourth step is to reconfirm the constraints; Company A will summarize and discuss the development of the studio every six months according to the speed of development and the quality of the project, and continuously confirm the constraints of the development, and then go back to the first step.
In the process of applying the theory of constraints, Company A naturally combines process management, enterprise resource planning, and value management, and uses the studio as a value project. In the application of process management, Enterprise A has changed the process of decision-making argumentation, from the original fixed-time centralized argumentation to irregular on-demand argumentation, decision-making argumentation by the site selection department according to the actual number of projects, the degree of urgency of the meeting time, through the communication with the decision-making members to decide to meet the time and place, and the use of teleconferencing, which greatly improves the effect of decision-making argumentation; optimization of the internal project Optimize the internal project value comparison process, in the investment decision-making process has been more controversial matters for a more adequate argumentation, to reduce the entry into the investment decision-making process after the repeated argumentation, shorten the decision-making time.
In the application of enterprise resource planning, enterprise A consciously invests financial resources and human resources tendency to the cinema terminal platform, and allows the cinema terminal platform to have a certain limit of losses in the initial stage of the business objectives, to cultivate talents, familiarize with the laws of the market operation provides a certain period of time, and lays the foundation for the construction of corporate culture. In the application of value management, mainly used for the evaluation of major decisions, such as for investment decisions, divestment decisions, major strategic decisions, etc. The main measure in value management is performance management.
Through the application of risk model and value engineering, fully summarize the successful experience and lessons of failure of the studio investment, focus on the external environment and development trend of the studio investment, establish a correlation model of regional box office expectations, sorted by decision-making relevance factors: per capita consumption level, the number of people and population growth rate of the region in which the studio is located, current and potential competitors, the competitive advantage of the commercial body where the studio is located and investment positioning. Competitive advantages and investment positioning of the commercial body. Utilizing the industry's Yeon data, we study the correlation between the development trend of the opened movie theaters in the historical region and the box office of the region where they are located, and test the saturation level of the region by using the extreme values that may be generated by the box office of the newly opened movie theaters to deduce the loss due to the risk of the investment that may occur.
2. Quantitatively inclined management accounting tools to judge the investment value of the studio project itself
Company A's main application of management accounting tools are yield accounting, cost-volume profit analysis, standard costing, cost-earnings analysis, target costing, unified costing, and management risk accounting. Under the basic premise of judging the market competition and development trend, the analysis is carried out for the possible value of the studio project itself.
The feasibility of the project itself is mainly a comparison between the value of the project itself and the value of the company's strategic objectives. company A, based on the basic judgment of the market, the synthesis of the already-opened cinema, the situation of the cinema in the same industry, and the use of a number of management accounting tools in the process of the relevant indicators in this regard, focusing on the development of a single cinema investment payback period of static 5 years, dynamic 8 years of simplified objectives, in principle, the value of a single cinema shall not be lower than the value of a single cinema. The value of a single movie theater must not fall below the target value. This simplification is conducive to more rapid judgment of the investment value of the studio, and is conducive to focusing on solving the synergistic problems of various indicators in the investment process.
The payback period is based on the premise of the studio's own revenue, cost, cash flow and other indicators. Therefore, the movie theater investment is based on a 15-year income projection table, and detailed projections of revenue and cost and expense are made.
First of all, analyze the composition of costs and expenses to form a standardized basis of measurement. The cost of the movie theater is composed of the cost of movie screening, housing rent, personnel compensation, equipment depreciation, decoration depreciation, and daily operating expenses. Among them, the cost of movie screening revenue sharing is the cost shared with the cinema, accounting for about 50% of the box office revenue; the staff remuneration and daily operating expenses are measured by the average number of staffing, salary level and average consumption of the opened cinema, and the measured value is generally reviewed in about 1 year, and if the deviation is more than 20%, the value will be adjusted appropriately; the equipment and renovation are the costs that are incurred by the company at the beginning of the investment in order to comply with the demand for moviegoing, market competition, and sustainable development. Equipment and decoration are comprehensive inputs made by the company at the beginning of investment in order to meet the demand for movie watching, market competition and sustainable development, and the investment, as the initial investment of the cinema, is a personalized input indicator; housing rent is the rental fee paid to the property owner, and a 15-year lease is generally locked in at the beginning of the investment, and the rental fee is related to the leased area, positioning of the commercial body, geographic location and strength of the developer, which is an external factor that has a greater impact on the investment decision. Generally, the property owner will compare quotes by inviting bids, and the highest bidder will win.
In summary, the key indicators that affect the profitability and cash flow of the movie theater are the size of the investment in equipment, decoration, and the amount of housing rent.
Secondly, analyze and estimate the income of the studio, A company through a large number of market data analysis of existing studios, to determine the average growth rate of the studio within five years, as a general principle of box office growth of all the demonstration of studio investment projects; more difficult to standardize the determination of the first year of box office income, due to the studio's geographic location, the business body situation is not the same, in order to improve the accuracy of the prediction of first year Box office estimation using three methods: reference method, comprehensive data analysis and empirical estimation method, the three methods of mutual corroboration, deviation value within a certain range of the lower box office value. No forecast can be completely accurate, but comparing the box office revenue after actual operation with the forecast data at that time to discover relevant problems, the accuracy of the forecast model can be better improved, which needs to be consistently implemented over a long period of time. In addition, sales revenue and advertising revenue are closely related to the number of moviegoers at the box office, so they are estimated as a percentage of box office revenue.
Finally, after all the revenue, cost and expense are estimated or quoted, the static and dynamic payback period of the movie theater is derived based on the net profit and cash flow generated by the single movie theater, assuming a comprehensive discount rate of 12%.
In the quantitative measurement of the value of studio investment process requires a large amount of data measurement and analysis, research, the need for industry big data support, but also the need for professional personnel in their respective perspectives to provide professional data, so the process of measuring the value of studio investment is a systematic project of the enterprise, not a single force can be completed, the need for process design, the value of the **** to enjoy the standardization of definitions of multi-dimensional intertwined The company is also a member of the Board of Governors of the United States.
(2) The core tools of management accounting and their application in the engineering and construction process
The main application of management accounting tools are just-in-time, enterprise resource planning, step-by-step costing, standard costing, process management, and unified costing.
The movie city project is mainly dependent on the existence of the commercial body, from the investment decision to the project to take over the field there is still a long time, more affected by the progress of the construction of the commercial body, so the A company of the movie city investment project from the investment decision to the movie city is expected to reach the construction conditions of more than one year, the project needs to be re-argumentation before the entry to ensure that the assumptions and premises of the investment in the movie city did not If there are significant changes, the project must be re-examined in accordance with the investment decision-making process and rules before entering the construction phase. Through the demonstration before entering the field, on the basis of process re-engineering, both fully demonstrated the market risk and after the completion of the operation provides a more reasonable data to guide the main application of management accounting tools is the punctual system of management tools.
Project investment into the preparatory stage, the specific process in Figure 2.
After the start of the project, the studio project into the construction stage, the specific process in Figure 3.
A company in the investment decision-making stage has been initially completed the investment funds, equipment selection, technical standards and other major factors, in this stage of the management of the A company's goal is to reasonably control the cost of construction, and to improve the quality of construction. Quality. Project construction costs are mainly divided into decoration costs, air conditioning, strong and weak electricity, equipment, etc., mainly through the centralized large-scale procurement, public bidding to improve bargaining power.
(C) The core tools of management accounting and their application in the operation and management chain
The main application of management accounting tools are just-in-time, enterprise resource planning, process management, value management, cost-volume-profit analysis, variable costing, standard costing, target costing, and uniform costing.
Since Company A has already formulated its strategic milestones and considered the long-term development path during the investment decision stage, and the cost and expense items that account for a high proportion of the box office, such as studio rent, equipment depreciation, and amortization of decoration, have been solidified during the construction stage, Company A is more oriented to the short-term annual profit during the operation and management stage, and aims to improve short-term operating capability and operation quality.
In order to achieve a unified cost accounting, A company's financial organizational structure from the original configuration of a city a cashier and a financial manager to financial accounting **** enjoy the center, all by the cinema chain of companies directly managed by the financial center of the financial accounting work, to ensure that the caliber of the cost and expense accounting and accounting consistency of the process, and optimize the financial accounting process, to promote a variety of business information software integration, to ensure timely, accurate, complete, and efficient. Integration, to ensure timely, accurate and complete understanding and tracking of management business activities, at the same time, for the comparison of the operating results of different cinemas to provide standardized data support.
This stage is a close integration of management accounting and financial accounting, and is also a very important financial innovation breakthrough stage. The revenue estimation table in the feasibility study report will become the basic basis for determining the studio's business objectives, budget management, and performance assessment, echoing the two phases of investment and construction, and forming an important hand for post-investment control.
Fourth, the summary
From the practice of investment management accounting tools for the studio project of Company A, the enterprise is essential for the application of management accounting tools, but the enterprise's own modern enterprise system construction, industry experience in the application of big data management, and a clear strategic goal for the development of the implementation of the core tools of management accounting integration and application of the system is the main Prerequisites. In addition, the application of management accounting tools should be multi-dimensional, vertical and horizontal application, not confined to a single tool, its application should be more flexible, according to the enterprise's own situation for the optimization and improvement of the management accounting tools, in order to achieve their own management goals.
Company A's studio project investment management accounting tools, mainly enterprise resource planning, process management, standard cost, unified costing throughout the project investment, and according to the different management stages of project investment in a clear set of objectives based on the combination of other management accounting tools, to help solve the relevant problems, the construction of the core tools of management accounting integration of the application of the system.
References
[1]AHMED A. Thirty seven tools of management accounting [J]. Zhao Zhigang. Research on the localization construction of management accounting core tool system:taking the localization application of EVA as an example [J]. Friends of Accounting,2015(14):25-27.
Management Accounting Tools and Application Case Study Paper Part 2
Abstract: With the deepening of the national health care reform, the operating environment of public hospitals has undergone a huge change, and the characteristics of the government organized and public welfare can only be improved by changing their own management style and tapping the internal potential to improve competitiveness, so it is important to play the Hospital management accounting is particularly important. This paper briefly analyzes the problems of management accounting in the reform and operation of public hospitals and T hospitals in the "industry and financial integration" environment of management accounting in the financial management of the practical application.
Keywords: management accounting; public hospitals; application;
I. Background
In recent years, the ongoing reform of health care policy, such as changes in the payment method of health insurance, the abolition of drug markups and other medical, pharmaceutical, health insurance, the three medical linkage of the comprehensive health care reform initiatives, intended to The newest addition to the list is the newest addition to the list, the newest addition to the list, the newest addition to the list. At the same time, the marketization of hospital costs and expenditures of its own public welfare revenue and expenditure does not match, the government's investment in public hospitals decreased year by year, public hospitals are facing more and more operating pressure, only to tap their own management potential, change the financial management, in order to achieve the sustainability of public hospitals.
Second, the hospital management accounting in the actual use of the problem
(a) the construction of the talent team
In public hospitals, management accounting compared to financial accounting cognition and influence is weak. The main work of financial accounting is still stuck in the recording and accounting stage, the understanding and application of management accounting is not deep enough to master the management accounting knowledge and tools of the lack of talent, experienced senior management accounting talent is rare.
(B) the application of management accounting is not clear
The ultimate goal of management accounting is to improve economic efficiency, but public hospitals have the characteristics of public welfare, to a certain extent, making public hospitals do not pay much attention to economic efficiency, resulting in hospitals do not pay much attention to the internal management of the hospitals to a certain extent, constraints on the management of the accounting system in hospitals within the construction of the management accounting objectives are also ignored. The first step in the process is to establish a management accounting system for the hospitals.
(C) hospital financial information technology is not high
Hospitals in the financial management of information technology is not enough, the lack of financial information on the collection and processing of basic information reuse, the use of financial information is more fixed and a single, there is a financial management of the poor timeliness, can not be dynamic management and other issues.
(D) leadership attention is not enough
The main business of public hospitals are engaged in medical activities, most of the hospital's leadership are experts and backbone of the medical business, the business management and financial knowledge is not enough to understand, not enough to pay attention to, that the financial activities are only responsible for the monotonous bookkeeping, accounting, there is the phenomenon of heavy business, light management (finance), easy to appear in the hospital to make major decisions or development direction. The company's short-term behavior is a major factor in the decision-making and development of the hospital.
Three, the necessity of the application of management accounting in public hospitals
(a) the requirements of national policy
In September 2013, the Ministry of Finance will be included in the future direction of the focus of China's accounting reform management accounting. in November 2017, in order to promote enterprises to strengthen the work of management accounting, and to promote the transformation and upgrading of the economy. The Ministry of Finance formulated 22 management accounting application guidelines, including Management Accounting Application Guideline No. 100 - Strategic Management, which is dedicated to promoting the construction of management accounting and facilitating the transition of financial personnel to the field of management accounting.
(B) "industry financial integration" environment development needs
industry financial integration is in the practice of hospital operations, the financial management work and clinical work through each other, to the operation and management process as an entry point for the combination of the establishment of management accounting reporting system applicable to different levels of management, to realize the hospital's financial information analysis from a single indicator to multiple indicators. The financial information analysis from a single indicator to multi-dimensional analysis, from focusing on financial information to focusing on business information, from recording value to creating value change, so as to improve the performance of public hospitals, enhance the value of public hospitals.
(C) the need for sustainable development of the hospital
Management accounting is no longer bound to the concept of cost savings, but rather advocate the "value of money", from a strategic perspective to analyze the hospital's business activities, the hospital's expenditures to the corresponding objectives, through the activities of tracking, assessment and feedback, the establishment of a risk management system for decision-making, and the establishment of a risk management system to ensure that the hospital's financial information is analyzed from a single indicator. The company has also established a risk management system to provide a variety of references for decision-making and to enhance the value of the hospital's creativity.
Four, the specific application of management accounting in public hospitals
According to the functions of management accounting to analyze the past, control the present, planning for the future, and combined with the implementation of management accounting in hospitals in T the status quo, the application of management accounting in public hospitals is analyzed and discussed as follows.
(a) Optimize performance management, optimize the quality of medical care
Since the launch of the performance management reform, T Hospital, combined with the development of the hospital at different times and needs, around the hospital's long-term strategy and management objectives, the implementation of workload-based, work quality as the goal of the integrated target performance assessment mechanism, strengthen the quality of medical services and quantity management, reflecting the technical capabilities. The performance model has been transformed from the balance of income and expenditure into an assessment model that combines the quantity and quality of work, establishing a comprehensive assessment method based on the indicators of outpatient and inpatient workload, inpatient diagnosis and treatment workload, surgical workload, drug consumption ratio and consumption ratio, and setting up an accounting model that integrates the coefficient of difficulty and the secondary regulation of performance by the value of CMI, so as to fully embody the comprehensive evaluation model that is inclined to the departments that are high-risk, high-technology, and heavy responsibility. The relative value ratio PBRVS is cited. Citing the concept of relative value ratio PBRVS, by comparing the various types of costs invested in medical activities, the amount of services, work intensity, risk and technical content of the different, determine the corresponding workload point value accounting performance, to encourage the active development of high technology content, labor value of the project.
With the increasing size of the hospital and the number of patients, the hospital has gradually carried out departmental group management accounting model to fully mobilize the initiative of medical staff. Encourage minimally invasive, three or four level surgery to carry out, accelerate the bed turnover rate, and control the proportion of drugs. Utilizing a single assessment index to reform the hospital's fee structure, highlighting the proportion of medical income and improving medical quality.
(B) comprehensive budget management, enhance internal control
T Hospital has established a comprehensive budget management system. Budget management includes the hospital's total income and expenditure budget, the budget of the centralized management department and the budget of the responsible department at the three budget levels. In accordance with the budget management method of ex ante prediction, ex ante control and ex post appraisal, the budget is prepared, implemented, supervised and appraised. In the budgeting process, the hospital's overall development goals and annual development plans are refined, and scientific methods are used to forecast the hospital's income and expenditure status and the composition of the expenditure of each responsible department. In the process of budget implementation, summarize, analyze and supervise the budget implementation situation of each budgetary department in stages, and feedback the budget implementation situation to the department in time, analyze and compare the implementation situation of the budgetary indexes of the responsible departments, help the responsible departments to find out the reasons for the problems, and put forward corrective opinions, and ultimately complete the budget objectives. Budget assessment stage, in accordance with the budget target and the implementation of the sections and departments responsible for their rewards and penalties to ensure the efficiency of budget implementation, and do a good job summarizing the budget.
(C) strengthen cost management, improve operational efficiency
Cost control is the most core function of management accounting, hospital cost management is through scientific cost accounting and analysis, put forward in line with the development of the hospital's cost control measures to reduce medical costs. Management accounting in the process of hospital operations, its control function penetrates into the various business processes, through the control of costs is conducive to the hospital open source and cut costs, maximize the control of expenses, improve the efficiency of hospital services. In order to ensure the smooth development of cost accounting, the monthly formation of cost analysis report for departmental performance management and hospital development decision-making basis.
V. Conclusion
In summary, management accounting is an important part of financial management. Under the premise of maintaining public welfare, in order to improve competitiveness, public hospitals should combine their own characteristics, carry out comprehensive budget management, deepen the performance reform and distribution system and other measures to enhance the hospital's ability to apply management accounting, and establish a perfect management accounting system to realize the transformation from accounting to management control, from accounting data to data value management, from focusing on controllable costs to focusing on the overall cost of the transformation, from data reflection The system has been designed to improve the financial management of public hospitals and to ensure the sustainable development of public hospitals by providing financial information to decision makers.
References
[1]Zhong Wei, Law Yingqian. Based on the management accounting perspective to cope with the public hospital consumables zero markup[J]. Finance and Economics(Academic Edition),2019(09):38-39.
[2]Xu Lixin,Feng Xin. Thinking about building a management accounting reporting system in public hospitals[J]. Health Economics Research,2019(6):68-71.
[3]Li Li. Several thoughts on the introduction of management accounting system in hospitals[J]. Economist,2018(01):237-239.
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