On the development of modern information technology and management accounting

First, the application of modern information technology's impact on management accounting.

(A modern information technology to enable enterprises to manage the new model on the one hand, the departmental business information will be unified. Finance, production, inventory, personnel, R & D and other departments to generate the raw data is unified storage, to ensure consistency and sharing of data, on the other hand, the logical structure of the enterprise unify, to establish an integrated structure. Geographically speaking, departments, and distribution is a discrete point distribution, but also frequent changes by information system, they can be logically integrated whole, which will allow businesses to greatly speed of response was high, decision-making time is shortened, which is adapt to the changing external environment a powerful tool.

(Two applications of modern information technology has greatly improved the management accounting field, such as cost accounting. Previous cost accounting, was finished in production activities, according to the recorded data, calculations, cost allocation, distribution differences due to accounting lag, and the raw data of indirect and rough, so cost is not timely and not accurate enough in the information systems environment, logistics and information flow are synchronized in the production for the same time, the cost information with the materials mobile auto convolution, producing complete, cost information automatically come along, so that not only timely cost information, and distribution costs by reducing part of the cost of the results closer to reality. Again budgeting, in the past budget cycle long, not easy to change if a larger change in the external environment, will make the budget and the actual emergence of very different, and thus lose the budget guidance. information system can automatically generate a budget, as long as the given target, set a good budget model can in a very short period of time to get results so that you can budget cycles, thereby rolling budget approach to strain changes in the environment.

(C also makes use of information systems management as possible new areas of accounting, such as operating costs operating costs are based on total product cost drivers to allocate costs in manual mode, it is impossible to support detailed analysis of motivation.

If the cost drivers too easy, will lose the advantages of operating costs are relatively accurate. Motivation will set the amount of computation is extremely complex, so have to rely on information systems to complete. Another example is the strategic management accounting, which required the processing of information and than the conventional management accounting information to a large, must be done by information systems.

(D application of information technology, so that management accounting personnel from the underlying data processing freed, will do the tedious calculations to the system thus will bring more energy into the demand for high-level model to study the decision-making model for the needs of different angles to model and design requirements of the original data, set the system processing model and so on.

Second, to promote the development of modern information technology companies to propose new requirements for management accounting.

(A management accounting decision management functions should be further strengthened. One of the functions of accounting is to provide information, but because of information technology, increased access to information, to obtain lower costs, many managers no longer meet the existing accounting system the information provided, but also from other information systems to obtain information. The reason why traditional accounting information in management decisions only play a supporting role, or the formation of reference for decision-making role of the program, the reason can be said is basically Because accountants have long to provide information only negative result, therefore, companies require in today's accountants must maintain its tradition of providing information superiority at the same time, in-depth study of the evolution of business environment, take advantage of new technologies to manage innovation, actively participate in corporate decision-making to go to truly become an important part of corporate management.

(B management accounting be necessary for the micro to the macro, should be beyond corporate accounting perspective within the limit. The current society is gradually moving towards network-based, which allows companies to support the technology with their customers, suppliers, and in cooperation with or even have to establish a link to their competitors, companies have become very blurred boundaries and therefore at this time, the original "value chain" into a "value net." network directly to the accounting and control perspective, into a broader range of , increasing the risk of accounting and business at the same time, greatly enriched in the form of accounting, the accounting qualitative change in the complex network of relationships step by step in front of management accounting have to look into the entire value network, which provides businesses with strategic decision making.

Third, speed up information technology in strategic management accounting application Reflections.

(An improved understanding of the role of management accounting.

Computerized Accounting Management to carry out China's slow, mainly due to the accounting staff and management understanding of the role of management accounting and not enough emphasis.

That as long as the preparation of some financial index analysis, cost control, budget planning and other statements that management accounting, and management accounting, however, the work can be done far from those in the information economy, strategic management accounting from a higher starting point to enrich the management accounting the content, so should awareness new ideas, to adapt to market demand and market competition and changes in the concept of corporate governance changes.

(Two required to support business decision-makers.

Less traditional sources of management accounting information, analysis tools (including hardware, software behind many of the management accounting methods can not make effective use of accounting data in the waste is only through modern information technology, the Internet and advanced Computer software technology that enables electronic financial accounting count of a unified Computerized accounting and management systems, accounting information in order to establish links with other relevant data into management accounting information necessary to play the advantages of Computerized accounting management, however, need to invest large enterprises to establish a network sum, but difficult to quantify the effectiveness of the Computerized assessment, so this work needs the support of business decision-makers.

(Three levels of management of the enterprise itself to be improved.

Only when companies standardize the management of various departments and not in isolation, the enterprise itself targeted to become an information system (accounting system is only one subsystem, then a variety of management accounting information will be useful for enterprise management, enterprise of the other departments management accounting information will be used.

(Four accountants to try to adjust their own knowledge structures and professional perspective.

Speed ​​up information technology in management accounting application, ask the accountants to constantly update their professional knowledge on the other hand, have to expand their professional horizons and learning the tax, banking, finance, international trade, marketing knowledge, the their own knowledge structure more reasonable, individual quality is improved. The most important thing is to keep abreast of accountants but also a new dynamic development of information technology, and new technology to actively work in accounting, accounting information to enhance the quality and functionality.