Management accounting and financial accounting-essay代写

留学生essay代写精选范文：“Management accounting and financial accounting”，这篇论文讨论了管理会计与财务会计。作为会计系统中的两大部分，管理会计主负责的是企业内部的会计管理，财务会计负责的是对外部的支出，两者虽然不同，但都是为企业服务，所以两者的关系其实是相辅相成的。只有将两者融合起来，才能保证会计信息的一致，从而改善企业的财务状况。

In the accounting system, there are two parts, financial accounting and management accounting. For a long time, the majority of business managers believe that management accounting is internal, financial accounting is external. At present, under the rapid development of social economy, the relationship between the two is closer and closer, and its boundaries are constantly blurred. Based on this, enterprises need to build reasonable management accounting and financial accounting system and correct the measurement mode, so as to better play the two forces, and promote the rapid, stable and sustainable development for enterprises.

When the enterprise is established, through various activities, service for its operations. However, influenced by various factors, the function of many enterprises limited in accounting. In essence, is the core of enterprise management accounting activities. The activity in the process of organization, coordination, control, multiple factors should be considered, in order to gain more benefits. Among them, USES a variety of financial accounting, analysis of all the economic data, help enterprises to make decisions more scientific and reasonable. At the same time, management accounting has adopted the methods of decision-making, establishment, pay more attention to process control. However, between the target is always the same, as a service to enterprises.

In the enterprise daily business activities, by adopting accounting work can realize to the cost of inspection, examination and supervision. And then, compared with the enterprise actual operating conditions, analysis of the differences among them. On this basis, find out the cause of the problem, and puts forward a solution. In accounting activity, however, the main purpose is to control enterprise cost, and assessment of the employees, the implementation of the evaluation. From this perspective, the nature of the two is to control resources, measurement, and confirm. However, affected by the division of labor form, leading to the focus of the accounting work is also different. For example, when companies need to control the accounting information, the organization, rely mainly on financial accounting. For the development of financial accounting, you need to play the role of management accounting. To sum up, financial accounting and management accounting is to safeguard the interests of the enterprise, the purpose is to create more social and economic benefits to the enterprise.

After the enterprise managers use management accounting, make guidance to the scale of the enterprise for the future, its significance is very important. Through analysis, the main reason is: through the management accounting, the more abundant information, convenient for editing books, accounting statements and reports. Therefore, even if the financial accounting and management accounting belong to two different branches, but both can reflect the status of enterprise management. In this sense, the two sources of information are the same.

At present, the world has entered the economic era. In the new development situation, the enterprise managers need to integrated use of financial accounting, managerial accounting provides all of the information, make the right decisions for the development of enterprise. In the modern accounting work, on the one hand, to take advantage of the financial accounting for owners, operators, creditors and other information, in order to provide service for decision making. Also, on the other hand, use of management accounting, protect the rights and interests and legal person's property. Therefore, both the starting point for enterprise management service, essential purpose is to maintain the benefit of the enterprise. At this point, is the same view.

Can be seen from the above discussion, the financial accounting and management accounting in many places are figured out. So, also gives the fusion of the two conditions. Practice has proved that the two time integration is not only beneficial to the development of enterprises, but also the inevitable trend of era development.

Management accounting object, mainly for information management, poor value amount. If strengthen the combination of information and movement, it can be timely grasp the enterprise in the aspects of static and dynamic information, strengthen enterprise management. As is known to all, the essence of accounting, financial management have very strong conscientiousness and confidentiality. Compared with the management accounting, more rigid. Therefore, after the two organic fusion, can to a great extent, expand service areas, the introduction of new accounting concept, improve the staff's working efficiency. In addition, also for the development of enterprises to provide more rich material. Therefore, it is necessary to strengthen the integration of both.

Using accounting management theory, help to analysis enterprise cost correctly, interest, profit and loss status of evaluation of products. Then, the reasonable arrangements for the operation of the enterprise funds, reduce the production rise this, create more economic benefits for the enterprise. At the same time, as the management accounting, not only can carry on the analysis to the history information, and may, according to the results of the assessment correctly guiding the future planning of enterprise, make a scientific and reasonable decision. On this basis, through the combination of the two, can improve the level of enterprise management and operation.

While management accounting and financial accounting has a certain difference, but the ultimate goal is to serve the interests of the enterprise. At present, between the two fusion has become the trend of The Times. Here in this paper, combined with the actual work experience, the specific application of management accounting and financial accounting fusion were discussed.

By contract management work, can in time found that financial bad debts, and processing, reduce the management of the enterprise. However, in practical work, management accounting has not set up separately. On the contrary, the work is the implementation of financial accounting. At the same time, in the process of implementation, also with the financial and accounting information. So, the contract management work, can reflect the situation of execution. Then, following didn't receive the payment. In so doing, to a great extent, reduce the risk of enterprise, the enterprise production and business operation activities smoothly.

In recent years, influenced by various factors, increasing income of enterprises in the payment, the risk is higher and higher. Usually, a lower risk for recycling, mainly by the collection member to complete. Part payment of recycling the difficulty is bigger, need to adopt the judicial process to complete. However, in practical work, this part is mainly composed of financial accounting. , which is based on the information is provided by financial accounting. At the same time, after adopting the above measures, can produce obvious effects.

First of all, enterprises have to comprehensive analysis of various information, factors, to develop a comprehensive budget management. In particular, at the beginning of this year, to clear the economic indicators of the enterprise, as well as costs, expenses. Then, to be assigned to different season, and appraised. Again, at the end of each quarter, held a conference on economic work, rewards and punishments. Aiming at the cost of every project, to the formulation of detailed inspection reports. Then, compared with the budget indicators. In view of the above parts, be careful analysis and research, to find the reason, sum up experience. On this basis, the constant adjustment and improvement plan, in order to save operation is applied, make more profits. Come up from theory analysis, budget is belongs to the category of management accounting. However, in practice, many are dependent on the financial and accounting work. At the same time, also restricted by financial accounting. In view of this, must strengthen the integration between them, can complement each other, and jointly promote the development of enterprises.

Management accounting and financial accounting are based on business transactions and events, the information input, metering, use, etc. Through the accounting, mainly is the capital of enterprise operation. However, in the process of practical operation, due to the influence of various factors, it is easy to lead to loss of information. Related to the survey, the fusion of management accounting and financial accounting, can ensure that accounting information is consistent, change the enterprise's financial situation.

Currently, the development of any enterprise with operations, cannot leave the financial and accounting work. Enterprise budget management, for example. Budget preparation include multiple link, the performance for the procurement, production, sales, investment, etc. According to the result of preparation, to assess the budget. On this basis, the reasonable allocation of corporate resources. At the same time, strengthen supervision, to ensure financial data consistent with the budget. Such, enterprise can according to the situation of the financial feedback to adjust development strategy, improve enterprise's operating conditions, enhance the comprehensive competitiveness, achieve the development goals of the enterprise.

For a long time, formed the main financial accounting, managerial accounting within the main ideas. In between is, however, from the actual situation, a lot of intersection. At the same time, under the economic era, the assets and resources such as information cannot fully reflected from the financial system. In this case, apparently unable to calculate its value. So, must strengthen the fusion of financial accounting and management accounting. In addition, management accounting can adopt a series of control measures, strengthen the management of the enterprise risk. Therefore, the enterprise management must understand the company's financial performance, using multiple indicators to evaluate financial data, strengthen the control of management decisions. Only in this way, to ensure data accuracy. China resources enterprises, for example, the enterprises have adopted the balanced scorecard strategic management mode, implement the budget. The model introduced advanced management concept, and promote the innovation of enterprise management way of thinking. At the same time, solved many technical difficulties. Including: the determination of non-financial indicators, each index demonstration of causality, and the setting of different index weight, and so on. Practice has proved that after adopting the balanced scorecard management mode, arouse the enthusiasm of the company's top management, to solve a lot of technical difficulties, overcome a lot of organizational barriers. As you can see, to strengthen the fusion of financial accounting and management accounting is necessary.

Financial work in the development of any enterprise, occupies the important position. In recent years, the financial accounting and management accounting work constantly fusion, and effectively promote the development of the enterprise. Based on this, this article first analyzes the necessity of the management accounting and financial accounting. And then, combined with the actual work experience, to strengthen the two fusion methods and measures are put forward. For example, to establish and perfect the system of contract management; To strengthen the collection of accounts receivable. To strengthen the budget management, cost control, etc. Hope I can play a positive role in the reference.

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