代写范文

留学资讯

写作技巧

论文代写专题

服务承诺

资金托管
原创保证
实力保障
24小时客服
使命必达

51Due提供Essay,Paper,Report,Assignment等学科作业的代写与辅导,同时涵盖Personal Statement,转学申请等留学文书代写。

51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标

私人订制你的未来职场 世界名企,高端行业岗位等 在新的起点上实现更高水平的发展

积累工作经验
多元化文化交流
专业实操技能
建立人际资源圈

美国作业代写:Object of Management Accounting

2017-11-07 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Object of Management Accounting,供大家参考学习,这篇论文讨论了管理会计的对象。从管理学的角度来说,管理学主要研究的是企业的生产经营活动的基本规律。而随着经济环境的不断发展,作为主要为内部经营管理服务的管理会计,除了要考虑资金运动的信息,还应该考虑企业战略、人力资源信息、顾客需求信息、环境保护、社会责任等诸多因素。如此,才能更好地为企业提供内部经营管理所需的信息。所以应该从广义管理会计的角度去考虑管理会计的对象问题。

Management Accounting,管理会计,assignment代写,paper代写,留学生作业代写

This assignment summarizes the viewpoints of the Chinese scholars on the management accounting objects, analyzes from the perspective of accounting and management, and thinks that the relationship between the object of management accounting and the object of financial accounting should be understood from the perspective of broad management accounting. At the same time, the paper puts forward the characteristics of the object of management accounting, and then analyzes that the object of management accounting is the financial movement and the economic relation embodied in it.

Management accounting has always been used as a technology in Western countries, so there is little mention of management accounting objects in all western books involving management accounting. However, Chinese scholars generally believe that as an independent development of the discipline, should have a vested in its own working objects and research objects. This not only helps to divide the boundary between the management accounting work and the non management accounting work, but also to study the theory and method of management accounting.

In view of the object problem of management accounting, the domestic academia has carried on the extensive and profound research, mainly has the following several viewpoints:

The cash flow theory holds that the object of modern management accounting should be the flow of cash. As cash inflows and outflows differ in quantity and time, therefore, in considering the value of time, in the dynamic process of cash flow, the cash flow can be compared to the quantity, so that the enterprise production and operation of funds, costs, profits combined to carry out research and analysis, and for enterprises to improve management, To improve production efficiency and effectiveness to provide an important basis.

In modern management accounting, a variety of value difference through a series of processing, processing and conversion, to a certain extent, can reflect the enterprise's profitability level. It can be said that the value difference is the specific form of corporate profits, it has a strong comprehensive. Therefore, the object of management accounting should be the amount of value difference.

Wang Zhengde, Chen Mihao and so on that the object of management accounting is not beyond the scope of accounting as a whole object, management accounting is still the object of value movement. The difference between management accounting and financial accounting is that they provide different objects, natures and methods of information, because they focus on different issues. Therefore, the value movement should be the object of management accounting.

As the concrete manifestation of the value movement, capital movement can describe the object of management accounting more comprehensively and scientifically. The production and operation activities of an enterprise are essentially the value and use values of the continuous value-added process, and the currency is the manifestation of value, so in the commodity economy society, it is necessary to use the form of the goods and the value form of the commodity as the monetary form to ensure that every link in the production and operation When money is converted into money, capital movement becomes the manifestation of value movement. Therefore, capital movement as the object of management accounting appears more reasonable.

Management accounting does not analyze the whole process of capital movement, but only for specific direction, such as business decision, cost management, responsibility center and so on; the specific quantity, such as in the capital investment and the recovery proportion, seeks to make the capital inflow most and outflow least; specific time, If the matching funds have different values at different points in time, we should consider the factors of time value. Therefore, the object of management accounting should be expressed as the optimal combination of the direction, quantity and time of the enterprise capital movement in order to obtain maximum profit.

Li Tianmin, Sesbania, etc. the object of modern management accounting is the economic activity that can be reflected and controlled and the information it sends out. What is the subject of management accounting? From the point of view of system theory, modern accounting is the subsystem of modern economic management system, and financial accounting and management accounting are two subsystems belonging to modern accounting system. Therefore, the system, subsystem and large system of the object should be basically consistent. At the same time, the accounting directly facing the economic activity and characteristics of the comprehensive reflection of the information, that is, comprehensive economic information, rather than economic activity itself. Therefore, from the perspective of system theory and information theory, the object of management accounting is the economic activity which can be reflected and controlled and the message issued.

Sun Maozhu believes that the object of management accounting is value-added. In the commodity Economy Society, the enterprise's production and operation activity mainly includes two processes: one is the production and the exchange process of the use value, the other is the value formation and value increment process. The management accountant analyzes and processes the value formation and value increment process in the production and operation activities, thus optimizes the production and exchange process of use value, and provides decision support for the relevant information, in order to realize the maximization of value increment. Therefore, value-added is the object of management accounting.

As the core content of management accounting, cost-benefit analysis method runs through the work of management accounting, so the cost-benefit analysis of the process and result of the enterprise's activities will become the most important in the management accounting work. If the cost analysis of management level is called management cost, the object of management accounting is management cost. At the same time, the content of management cost can be divided into the following three categories: decision cost, control cost and responsibility cost.

From the above, although the domestic accounting industry has different views on the object of management accounting, it can be summed up as follows: firstly, the object of management accounting is the value movement or capital movement of production and operation activities. In fact, the above-mentioned two views of the management accounting object meaning is equal, but the form of expression is different. Money is the manifestation of money, and the movement of funds as the carrier is the value movement, also known as the capital movement. It is the concrete manifestation of capital movement planning and control, rather than the essence of management accounting object, to realize the optimal combination of capital movement on the basis of direction, quantity and time, and to reflect and control the economic activities and the information issued by them. Secondly, it is considered that the object of management accounting is the result of the technique or means of management accounting, such as cash flow theory, value difference theory, cost management theory and so on.

But I think, for cash flow theory, cash flow can not represent all economic activities, cash flow only reflects the income and expenditure status of capital, for other economic activities content can not be truly reflected, so can not fully meet the needs of internal management. For the theory of value difference, although "difference analysis" as a basic method of analysis throughout, but with the emergence of strategic management accounting, balanced scorecard and other methods do not reflect the use of this method, therefore, the difference analysis is only a variety of management accounting technical methods. At the same time, we should recognize that it is the object decision method, not the method of backward object, the phenomenon is the essence of the performance, but the phenomenon is not equal to the essence. As a management accounting object should be objective, rather than through a method of comparison of the results, because the comparison process already has subjective judgment. Finally, for the cost management theory, the main object of management accounting may be the cost management, but not just the management of the cost, such as the analysis of the economic behavior of the laborer, the analysis of the customer's preference motivation, etc., but it is also the problem that the management accounting needs to study. Therefore, the above several viewpoints, the management accounting object's question considers insufficiently comprehensively.

Management accounting is the combination of accounting and management products, therefore, the author believes that the management accounting should be considered from the accounting and managerial aspects of the object problem, and management accounting should be the object of the combination of the two. From an accounting standpoint, the object of accounting is the capital movement. As Prof Xuying said, "Financial accounting and management accounting are cognate." Therefore, the segregation of management accounting and financial accounting is the objective need of the new normal economic development and the internal management of enterprises. The differentiation between management accounting and financial accounting is not because of the different objects but the different emphases.

The basic form of movement is time and space. The process of the movement of funds, in terms of time, is a series of continuous flows of funds, formed by the past, present and future funds movement. From the perspective of space, it can be divided into enterprises and their respective branches, subsidiaries and other multi-level movement. Thus, in time, financial accounting has focused more on the movement of funds in the past accounting period, while management accounting has focused on the current and future financial movement. In space, financial accounting focuses on the overall, systematic, continuous and comprehensive capital circulation and fund income and expenditure, while management accounting focuses on the status and information of the partial, discontinuous and specific funds movement of the units of responsibility at all levels. It can be seen that the financial accounting reflects and supervises the functions of the Fund movement, while the management accounting embodies the functions of planning, decision-making, control and evaluation. The two objects are interrelated, each with emphasis, but dialectical unity.

From the angle of management, the main research of management is the Basic Law of enterprise's production and operation activities. With the continuous development of economic environment, strategic management accounting, human resource management accounting, environmental management accounting, social responsibility management accounting emerged as the main management accounting for internal management services, in addition to considering the information of capital movement, we should also consider enterprise strategy, human resource information, customer demand information, environmental protection , social responsibility and many other factors. In this way, the information needed for the internal management of the enterprise can be better provided. Therefore, the author thinks that the object of management accounting should be considered from the perspective of general management accounting. From the point of view of system theory, the author thinks that the object of management accounting, and the object of accounting and management should have the following graph relation:

At the same time, the object of management accounting should have the following characteristics: The object of management accounting should reflect the essence of management accounting. Therefore, if the essence of management accounting is value-added, then the object of management accounting should be value-added services. At the same time, the object of management accounting should meet the needs of management accounting planning, decision-making, control, evaluation and other functions. That is, can answer the management accounting "what" and "what" problem. The object of management accounting should be objective. The object of management accounting should not be influenced by any subjective factors, and be independent of the behavior of management accounting. The object of management accounting should have generality. The object of management accounting should be the abstract, summary and summary of the scope of the function object of management accounting, rather than the simple list or imputation of its specific content, it should be concise, generalization, but not lengthy and fragmented. The scope of management accounting can vary flexibly according to the needs of its clients. Management accounting is sometimes only a part of the responsibility unit, discontinuous or specific information processing, therefore, the object of management accounting should be included in the scope of all special management accounting objects set, to adapt to this flexible and changeable characteristics.

From the above analysis, we can see that the object of management accounting not only involves the financial movement of the accounting object, but also combines some of the non-financial campaigns related to planning, decision-making, control and assessment. Because the main characteristics of accounting is monetary measurement, capital movement is the monetary manifestation of value movement, so from the dynamic angle of development change, the object of management accounting is more to the future, risk-oriented fund movement. And management reflects a production relations, because of the objectivity of management accounting objects, so that the management accounting object itself can not be affixed to "benefit planning, decision-making, control and evaluation, etc." This has a subjective judgment characteristics of the label qualification. Therefore, the object of management accounting should be the financial movement and the economic relation embodied.

51due留学教育原创版权郑重声明:原创assignment代写范文源自编辑创作,未经官方许可,网站谢绝转载。对于侵权行为,未经同意的情况下,51Due有权追究法律责任。主要业务有assignment代写、essay代写、paper代写服务。

51due为留学生提供最好的assignment代写服务,亲们可以进入主页了解和获取更多assignment代写范文 提供留学生作业代写服务,详情可以咨询我们的客服QQ:800020041。-ZR

上一篇:美国作业代写:The industrial chain fi 下一篇:留学生作业代写:Agent Bookkeeping Indu