The use of Enterprise Management Accounting Though -

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The use of Enterprise Management Accounting Thoughts

Strategic decision-making little use of information or the use of very little information; corporate misuse of information to support decision-making. These problems are not resolved there is no strategic management, research and strategic management and thus adapt to the strategic management accounting to meaningful. Strategic Management Accounting is currently no uniform definition, usually considered to penetrate the enterprise management accounting in strategic thinking is strategic management accounting. It is subject to corporate strategic management of the world CONTEIV {P0RARYEC0N ≮ § | oMIc_1IlI selection and analysis of corporate strategy to provide relevant financial information and non-financial information to meet the additional needs of non-monetary provision of information. Such as the provision of product quality, product demand and supply, market share, customer satisfaction and so forth, with particular attention outside the enterprise market and competitor information, stressing that challenges and threats, will face the kind of development opportunities. This application of management accounting in China should strengthen the internal management of the view from the extended to the field of strategic management, attention to business relations between the blood and the external market, forecast full use of management accounting, decision making, planning for the future and control the various functions of the present, the formulation of business excellent strategic and effective implementation of the strategic management of a variety of information support. Management Accounting course where the forecast said, decision-making, planning for the future and control the functions of the present, not the traditional method. First of all, from the point of view it is out of range of a single enterprise the scope of this small space, will affect the angle more toward the external environment to the business, pay close attention to the movements of the market and competitors, the use of management accounting methods should be combined competitors to carry out. Example, should give full consideration when forecasting the future trend of the factors which affect the system fully to predict market demand, fully aware of the potential market opportunities and a variety of competitive conditions change, the enterprise risk estimates should be adequate. Secondly, from the time point of view it goes beyond the boundaries of a single period, focusing on the competitive position from the multi-period changes in the grasp of the direction of future development of enterprises pay more attention to the competitive advantage of secure and maintain, focuses on the long-term development, sometimes sacrifice some immediate short-term interests. Of course, the short-term plan can not be ignored, which constitutes the basis for achieving business strategy. Knowledge and information impact on the modern enterprise management concepts from the traditional pyramid structure shift to decentralized management of content as the main form of organization. In the decentralized management,[link widoczny dla zalogowanych], in order to coordinate the decentralized units in the interests of all decentralized units to prevent one-sided pursuit of local interests to harm the overall interests of the enterprise, we must strictly implement responsibility accounting. This is an effective means of decentralized management. Responsibility accounting is through a budget system to evaluate the performance of each responsibility center, establish an effective shock advised and restraint mechanisms, so that the responsibility center's overall goals and objectives from the corporate management to consider their own behavior. The key here is that the market from a strategic perspective and the concept of responsibility centers to enrich and improve the assessment criteria and indicators and incentive system, change the assessment targets single, unilateral,[link widoczny dla zalogowanych], laser grief of very limited or even misleading one-sided pursuit of responsibility center complete the target task set the expense of their overall interests of the state. According to business organizations in general can be divided into cost centers, profit centers and investment centers. First,[link widoczny dla zalogowanych], the cost center can be divided into administrative cost center that the company's functional departments, the production cost centers that the production plant. Evaluation and incentive indicators can be divided into short-term and long-term, short-term assessment can be controlled and the actual cost comparisons cost budget to carry out, for long-term evaluation will also need to consider other indicators such as productivity, technology, safety,[link widoczny dla zalogowanych], quality, energy consumption, pollution and so on non-financial indicators, such as using products to reflect the level of product quality,[link widoczny dla zalogowanych], to prevent the main responsibility for the cost of liability to the behavior of the minimum cut corners occur. The second is the profit center for corporate headquarters or a subsidiary of independent accounting, short-term assessment can be issued by the board design and calculation of their central strategic profit-based, long-term assessment beta 4 also need to consider other non-financial indicators such as : market position, nature and competitiveness of products, personnel structure and training, staff motivation, technical equipment and commitment to public responsibility. Can use market share indicators to reflect the market position of the main responsibilities of the effort. The third is the corporate headquarters for the investment center and investment company, is the highest level of responsibility centers. Investment decision-makers should not only be responsible for return on investment, but also in equity, the holding company's decision-making, the overall responsibility. Establish a viable incentive and restraint mechanisms to be able to really play effective responsibility accounting.

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