On the Management Accounting in the enterprise application

        Abstract: The Application of management accounting in China and Research in the 20th century, the late 70s, early 80s with the introduction of Western management accounting theory began, after many years of practice and Research, has achieved some success. As China's market economy Development, the growing importance of management accounting and capital market Development need to be regulated externally oriented financial accounting reports, but the prosperity of the capital market need leading-edge internal management as the mainstay of management accounting. Difficult and the prospects for reform of state from one side of the Development of management accounting in China has demonstrated a huge space. However, due to various reasons, the current management accounting is only in some areas, some enterprises scattered sporadic Application, do not form a complete set of the true sense of the management accounting Application systems, from the Application of terms of effect and did not really improve corporate management purposes.
        Keywords:: management accounting; Application; role; problem
        First, the definition and functions of management accounting.
        (A) the meaning of management accounting.
        Management accounting within an organization that is the management authority for planning, evaluation and control of information in recognition, measurement, accumulation, analysis, processing and delivery processes to ensure that the use of resources and their commitment to economic responsibility. The formation and Development of management accounting is to adapt to market competition and economic organizations to meet internal management, improving economic efficiency as the objective. It is separate from the traditional accounting and developed a branch of modern accounting, for the Development of accounting made a great contribution.
        The content from the management accounting perspective, he completely broke the shackles of traditional accounting, extensive absorption of modern behavioral science, management science and systems theory, forming an integrated multi-disciplinary science. It is a branch of accounting is also an integral part of enterprise management.
        (B) The management accounting function and role of one. Management accounting functions.
        Management Accounting's main function is to improve economic efficiency and effectiveness of enterprise established various accounting control system, the preparation of internal management accounting needs to provide a variety of data, information, etc. In other words, management accounting is the application of appropriate concepts and technologies to deal with the history of the individual enterprise or projections of economic data, has reached the economic outlook is expected to participate in economic decision-making, planning business objectives, control of economic processes and evaluate business performance objectives. At present, management accounting in China's enterprise management application is at a critical turning point, the urgent need to sum up past experience and improve the form with Chinese characteristics, management accounting theory and methodology.
        2. Management accounting role.
        (1) to provide management information.
        The modern enterprise production and management activities require a lot of economic information needs not only financial accounting to provide the financial costs of operation and other aspects of information, but need to be able to adapt to a variety of internal management and business management information. The management information includes both subject to further financial information after processing, but also included a large number with a specific form and content of non-financial information, such as actual and anticipated, history and future, local and global, technical and economic information and so on. Only in this way can thus corporate managers on the future production and management activities of planning and control, to achieve the desired goals. Management Accounting absence of any relevant accounting regulations and the constraints of a fixed accounting program, and can use a variety of technical methods, so it is likely to obtain from a variety of different channels of information processing, finishing, restructuring, making it consistent with internal management of enterprises the required data, as predicted to meet the managers, decision-making, planning, control and other management information needed for the work (2) directly involved in the decision-making.
        Decision-making is the core of modern enterprise management. Decision-making process for managers to select and decide the future course of program operations. Only by correctly carry out a variety of decision-making, enterprises can achieve the optimization of production and operation of the future operation. However, to formulate the right decisions, not only the need for timely access to and provision of management information, but also the need for scientific management of information processing and effective use. Management Accounting and actively participate in enterprise management process, properly presented and evaluation of decision-making programs to help businesses make the right decisions at all levels of managers, in fact it would distance himself from the decision-making planning process, directly involved in the operation and management activities of enterprises .
        (3) the implementation of performance evaluation.
        In order to ensure that the intended goals, the need for production and management process and its results closely tracking and monitoring, will reflect the business objectives and business plan to complete the implementation process of the actual situation, with the intended objectives, plans, budgets and so a comparative analysis and inspections and examinations. Here production and business activities to be carried out in accordance with the principles of the most important means of optimization, but also to measure and control the decision-making, planning and practical implementation to achieve the desired business objectives ultimately a reliable guarantee. In the production process and results of operations control, evaluation of the issue, management accounting both establish a complete control system, but also determine the strict examination measures in order to keep abreast of the modern business setting process, the correct evaluation within the enterprise on the department's work performance, and for the revision of the decision-making, adjusting the plan to provide objective basis.
        Second, management accounting in China's enterprise applications (1) Cost Behavior Analysis.
        The so-called cost-of-state refers to changes in the volume of business under a particular category of cost changes in shape. Cost behavior classification, the cost can be divided into fixed costs, variable costs and mixing costs. Cost behavior analysis, is to study the cost and volume of business between the dependencies (ie, the cost of state) to study different types of cost and volume of business relationships between the specific amount and grasp the changes in business volume effects of changes in various types of cost .
        Thus, the cost of behavior problems, in fact, the cost according to their business volume with the relationship between the appropriate classification. Research Cost Behavior, mainly in the two needs: First, cost control needs; second is the need for programming work. Conduct a cost-of-state analysis, will help companies to quantify the specific cost and traffic control between the regularity of contacts in order to fully tap the internal potential, to achieve optimal management, and improving economic efficiency and provide valuable information. [Free Paper Download Center hi138.com]
        (B) CVP analysis.
        CVP analysis is in terms of cost behavior analysis and variable costs based on the calculation method for further an analysis method. CVP analysis, all known as: cost - Traffic - profit analysis is to study the costs of the enterprise, business volume and profit relationships among variables of a mathematical analysis. Specifically, it is based on cost-of-state analysis based on the mathematics-based accounting model and icon, to reveal the fixed costs, variable costs, sales, unit price, sales, profits and other variables inherent laws of contacts for accounting forecasts, decision-making, and planning to provide the necessary financial information of a quantitative analysis method.
        CVP analysis is a critical analysis of management accounting in France, which for a correct decision-making analysis and effective control, has broad applications, specifically in the following aspects: a forecast profit and loss critical point; 2, planning target profit, the preparation of the profit budget; 3, ensure that target profit forecast to achieve the required goals and objectives of sales volume; 4, for the production of decision-making and pricing decisions to make the optimal choice; 5, through the profit sensitivity analysis, assess the price, sales and the cost of changes in the level of impact on the target, and may, according to further control the target cost; 6, can be applied to businesses overall budget, cost control and responsibility accounting and so on.
        (A) Investment decisions.
        Investment decisions need to be considered important factors: 1, time value of money; 2, the Investment value at risk is defined as the time value of money without considering the risk factors of inflation circumstances, the use of funds in the course of its turnover with the time factor changes in the value of change, its essence is cash flow after use of profits and the achievement of added value.
        Therefore, the funds in a different point in time, its value is different, because the value of the different funds at different times, therefore, making the value of the size of comparison, the funds must be converted at different times the value for money for the reunification of the time difference, therefore, carrying value of the size of matches, it must be converted into money at different times be carried out after the reunification of the size of the time comparisons.
        The production and management in the enterprise, businesses to invest in productive activities of the capital, after a certain time of operation, the amount increasing over time. Companies will raise funds for building the object of labor and labor, the worker in order to carry out production and business activities, enabling transfer of value and value creation, bringing the currency's value. In addition to containing the time value of factors, including inflation and other factors. When we analyze the value of time, generally the average social capital profit foundation, without taking into account inflation and risk factors. Time value of money, there are two forms, namely, the relative number and absolute number. Relative number that is the time value of the rate is no risk and inflation, the average profit or the average return on capital; absolute time value that is the amount of funds refers to the process of applying the value added amount, that is, a certain amount of money and time the value of the rate of the product. Treasury interest rates, bank deposit, lending rates, a variety of bonds, interest rates, can be seen as a return on Investment, but they are not the time value of the rate, and only in the absence of risk and inflation, these pay the same rate before and the time value. As the credibility of the highest national debt, minimize risk, so if the rate of inflation is low interest rates on government bonds can be regarded as the time value of the rate. For ease of illustrative purposes, Research, analysis time values, generally there is no inflation risk and interest rate as the time value of money, time value of money is the company's funds to margin was a minimum.
        Third, management accounting in China's enterprise application problems in one. Managerial accounting theory and practice gap.
        Development and application of management accounting is a certain economic environment, social environment, the associated social changes in the environment lead to changes in the form of business organization, changes in the form of business organization would lead to a change in management accounting practices, eventually leading to management accounting Research objectives, contents, methods accordingly change. For China's current management accounting studies, mainly focused on introducing the latest research on the introduction of foreign, Western countries management accounting research and development is its highly developed economic background, our research and development of management accounting should be based on the their own economic conditions, based on their own economic, social and environmental basis.
        2. The quality of accounting personnel and management have a certain gap between the accounting requirements.
        The most important application of management accounting to be implemented through the accounting staff, specifically applied to the business on a day to go in, so the quality of accounting personnel for the practical application of management accounting plays a very important role. The quality of accounting personnel is the accounting staff's knowledge level, knowledge structure, values and professional standards. The present stage the overall quality of accounting personnel is relatively low, the most prominent for the low level of knowledge, knowledge structure is irrational, the low level of professional education. At the same time, our accounting staff is not very high professional standards, the disclosure of the accounting fraud, resulting in distortion of accounting information has become China's great concern about the focus of accounting academics. These factors limit the management accounting in the enterprise universal application.
        3. Management awareness to be enhanced.
        Management accounting practices is a business management behavior, rather than corporate accounting behavior, both the values of a challenge to managers, but also for administrators to manage conscious detection. At present due to traditional practices and customs forces, the impact of management awareness is rather weak. First, the low status of management accounting. A number of accounting personnel and business decision-makers believe that the accounting is that afterwards, are accounted for, as management and business decisions are business leaders do. Financial accounting has been the work of accounting personnel of the most important component of management accounting are two lines of business, there are experiences and conditions of sporadic and carry out some, or simply disposed of no matter. Second, business decision makers in management awareness is not high. Business decision-making authorities of the importance of management accounting to the extent and impact of management accounting in enterprises whether universal application. A modern market economy requires entrepreneurs to not only to understand the business, but also to understand the management, including accounting and financial management, and the present, most enterprise managers where there is a certain distance from this requirement, and some operators are subject to the traditional hierarchy of effects' , the will 'heavier, making management accounting provided by the programs, information can not play practical effect, thus affecting the management accounting in the enterprise applications.
        In short, management accounting application in China's enterprises is very limited.
        If management accounting in China's enterprises to promote and play its due role, from two aspects. First, there should be a certain social restraint mechanisms to facilitate business leaders focus on management accounting application; Second, learn the advanced experience of the West to form our own Institute of Management Accountants and promoting the professionalism of management accounting, standardize and improve the Institute of Management Accountants professional ethics, behavior constraint management accountants to enhance the credibility of management accounting information to promote the use and development of management accounting.
        References
                [1] Mengfan Li, Cui-Chun, Wang Jian. 1997: 'Application of Management Accounting: Status, Problems and should improve the '1997 No. 4.
        [2] Feng Qiao-Gen. 1997: 'Management Accounting in China's enterprise management application '1997 No. 7.
        [3] Zheng Yu. 1998 ': An enterprise should attach importance to the promotion and application of management accounting'', Jiangsu accounting', 1998, No. 9.
        [4] Zhu Lian-sheng. 2004 'Management Accounting' Science Press [Free Paper Download Center hi138 \ Com]