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Effective integration of management accounting and financial accounting

2019-07-11 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- Effective integration of management accounting and financial accounting,供大家参考学习,这篇论文讨论了管理会和与财务会计的有效融合。管理会计与财务会计的融合,需要树立正确的融合理念,适宜的方式和方法,对管理会计与财务会计之间的关系有一个正确的认识,通过促进两者融合来不断完善现代企业管理体系。另外,企业管理会计与财务会计的融合发展,还需要重视管理会计与财务会计融合体系的构建。

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With the rapid changes of social and economic forms, the current financial situation has also undergone great changes, and the economic competition has become more and more fierce. In order to survive and develop, enterprises must reduce internal consumption costs and integrate resources to improve their core competitiveness. Based on the actual situation of enterprise development, both from the perspective of accounting value review and the needs of enterprise management, we should pay attention to the effective integration of management accounting and financial accounting, so as to improve the economic benefits of enterprises and promote their healthy and sustainable development. Starting from the relationship between financial accounting and management accounting, this paper analyzes the integration value and development way of management accounting and financial accounting from the perspective of accounting value evaluation.

Separated management accounting from the accounting, the need for financial information as important basis, and use professional means to analyze the information, then the forming report, implement effectively reflect the overall situation of economic activity of the enterprise, will provide to the enterprise management, for the orderly development of the enterprise to lay the good foundation. For financial accounting, need through the whole process monitoring enterprise's economic activities, and access to financial information from economic activities process, the implementation of specific accounting and supervision, and to clear the enterprise financial situation at each stage, evaluates the actual benefit of economic activities, so as to provide financial information for enterprise management, provide important reference basis for enterprise development decision. In the current complex market environment and fierce competition, the effective integration of management accounting and financial accounting can effectively improve the management level of enterprises and play a positive role in promoting the faster and better development of enterprises.

Both financial accounting and management accounting, as an important branch of accounting, are information systems for managers to make decisions. Although they provide different information for accounting, the information they provide is the original information from the daily production and operation activities of enterprises. Although there are differences in emphasis between financial accounting and management accounting, both of them take enterprises as the main research objects and conduct in-depth research on the daily production and operation activities of enterprises. In addition, they are interchangeable in subject knowledge and complement each other in practical work. Financial accounting and management accounting have the same goal, which can effectively promote the realization of enterprise economic goals and improve economic benefits. In addition, information between financial accounting and management accounting needs to be Shared, that is, both of them need information from each other in practical work.

There are differences between financial accounting and management accounting in terms of information supply objects, accounting subjects, focus of work, data processing methods and accuracy. Financial accounting is mainly external economy for the enterprise stakeholders to provide supervision and investment decision-making information, as the principal part of accounting in the enterprise as a whole through the summary record companies has been the development of economic affairs, and the implementation of evaluation and supervision enterprise management activities, when processing the data by using the method of description is used only for basic mathematical knowledge, accounting information requires high precision, confirms that sex is more emphasis on economic activity. Management accounting provides information for business decisions of enterprise managers, which is used for accounting of the whole enterprise. It can also be divided into multiple responsibility points, which are taken as the main body of accounting. Management accounting takes the information that has happened in the past as the basis for current assessment and prediction of the future. Analysis methods will be used in data processing, which will apply a large amount of advanced digital knowledge, and generally involve constant and variable professional knowledge. The information provided is mainly used to predict the future, so the accuracy of information is not too high. Financial accounting needs to be consistent with various accounting standards in the specific operation process, and it does not pay attention to the whole system of enterprise profit creation, but more attention to the results. However, management accounting does not need to abide by strict standards when compiling information. It pays more attention to improving profits by solving bottlenecks in enterprise development. When using financial accounting to deal with assets and liabilities, problems such as impairment and revaluation will be involved, and the development of its work is related to the enterprise's financial performance. But management accounting doesn't care about these values. It only CARES about productivity, mainly about budgeting and forecasting, and mostly about the direction of business development in the future. In terms of report release, financial accounting needs to release financial statements after the end of accounting period, but management accounting can release reports frequently.

Aiming at the integration of management accounting and financial accounting, this paper analyzes it from the perspective of accounting value evaluation. Its integration value mainly manifests in three aspects: accounting information quality, accounting information quantity and accounting information cost. In terms of the embodiment of the quality value of accounting information, it has a direct relationship with the authenticity and reliability of accounting information. Only by providing real and feasible accounting information for information users can the effective control of economic activities be realized. This is not only the basic function of accounting information, but also the core role of accounting information. When accounting information distortion occurs, it will inevitably reduce the value of accounting information. By integrating management accounting and financial accounting, the single use of accounting information can be improved, the content of financial information can be further expanded and the scope of financial information can be broadened, which is conducive to improving the quality of accounting information. In addition, in the process of their integration, the association between accounting information can be enhanced based on different levels and perspectives, so as to form a relatively complete accounting information system and ensure the authenticity and reliability of accounting information.

As accounting information is the most original form of data, its quantity will have a direct impact on the use effect and use value. By increasing the amount of accounting information can improve the value of accounting information. The integration of management accounting and financial accounting, on the basis of enriching the types of accounting information, can also increase the amount of financial information, ensure the comprehensiveness and integrity of accounting information. At the same time, it can integrate the sources and channels of accounting information, broaden the scope of accounting information acquisition, improve the efficiency of accounting information acquisition, ensure the increase of the amount of accounting information, and better meet the needs of users. In addition, it can also improve the degree of sharing and transparency of accounting information. On the basis of ensuring the comprehensiveness and integrity of accounting information, similar accounting information can be processed once. The efficiency of accounting information processing is greatly improved, and the cost saving of accounting information is realized.

The integration of management accounting and financial accounting needs to establish a correct concept of integration, that is, to have a correct understanding of the relationship between management accounting and financial accounting, and constantly improve the modern enterprise management system by promoting the integration of the two. Therefore, as an enterprise leader, it is necessary to attach great importance to enterprise accounting management, and be able to make rational planning and rational use of financial accounting and management accounting from the perspective of collaborative development, so as to improve the quality and efficiency of enterprise accounting management. At the same time, enterprise accountants also need to understand the importance of different work properties through cross-learning, build a sharing mechanism of management accounting and financial accounting, and make the integration of the two have a good external environment and atmosphere.

The integration of financial accounting and management accounting needs to choose appropriate ways and methods. In general, variable cost method can be adopted to promote the effective integration between the two. The variable cost method takes the cost form as the reference factor, that is, it determines the future economic development form by analyzing the variable cost and fixed cost, establishing the cost measurement model, infiltrating the responsibility system into it, and tracking the flow of funds. It also requires the use of modern information technology to promote the effective integration between financial accounting and management accounting.

Enterprise management accounting and financial accounting integration development, also need to pay attention to the integration of management accounting and financial accounting system. First, you need to build integrated organizations. At present, most enterprises do not have a separate management accounting department, mainly in charge of financial management, fund management, accounting, budget and final accounts, etc., the financial accounting workload is large, and the responsibility of management accounting is not clear. Based on this situation, it is necessary to improve the existing organizational structure of the enterprise, separate the work of budget and financial management, and let the management accountant handle the business. Through the establishment of independent financial accounting department and management accounting department, and the effective integration of the two into the actual production and operation, better play the important role of both. Secondly, it is necessary to establish integrated accounting information system. Because of management accounting and financial accounting exist difference in data acquisition, but the acquisition of data have the characteristics of homology, management accounting with financial accounting information as the primary source of information, so you need to use advanced information technology to build a set of perfect fusion of the accounting information system, in order to realize the management accounting and financial accounting information sharing, and both the accounting data includes information in a directory, as the basis, the construction of a complete data management system, with the ERP system to achieve seamless docking, to promote the realization of the network of accounting job.

In the actual development process of enterprises, the management accounting control methods adopted by them are closely related to financial accounting. Taking enterprise budget management as an example, financial budget can provide planning and resource allocation basis for enterprises to carry out business activities. In the process of actual budget execution, the comparison between actual results and budget data needs to use financial accounting data. Budget performance evaluation includes financial performance evaluation and management performance evaluation, which combines quantitative evaluation and qualitative evaluation effectively. It can be seen from this that the application of management accounting method in the business process is an important manifestation of the mutual integration of management accounting and financial accounting, which is dominated by management accounting and reflected by financial accounting.

In the process of the integration development of management accounting and financial accounting, the integration of information sharing is an inevitable consideration. In the specific implementation of management accounting, it is necessary to obtain the required management accounting information based on financial accounting information through effective sorting, analysis and processing. Meanwhile, as the basic information of accounting business, financial accounting information can be classified into different types. In the current integration and development of enterprise management accounting and financial accounting, it is necessary to integrate the accounting information of the two, classify the accounting information, complete the compilation of the catalogue, and further redesign the accounting vouchers and accounting books, so as to promote the in-depth integration and development of management accounting and financial accounting.

In the current fierce market competition environment, management accounting and financial accounting play an important role in the development of enterprises. But based on the current demand, the development of the enterprise is an urgent need to manage the integration development of accounting and financial accounting, and by building a perfect fusion system, to achieve effective sharing of information between management accounting and financial accounting, better play the important role of accounting in the enterprise development, so it can bring good economic benefits and social benefits for enterprises.

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