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1、16. The latest achievements in management accounting,Because of the rapid development of high-tech and the pace of economic globalization is accelerating, the subject of the role of management accounting and its external environment have been enormous changes have taken place, and its basic contents
2、 and methods of the main technical breakthrough is not significant progress and innovation , the basic set up on the traditional technology of some of the existing management accounting concepts, theories and methods, and fail to adapt to the internal management of enterprises,16.1Renew the concept
3、of management accounting,16.1.1 market concept After entering the information age, because of the dissemination of information, processing and greatly accelerate the speed of feedback, changes in economic environment and increasingly competitive economy. The rapid development of science and technolo
4、gy, making products and equipment will soon be outdated, and some market share or percentage profit margin competitors has suddenly been “snatched away“, greatly shortened product life cycle; rich society with a gradual increase in the degree of market demand for a low-volume, multi-category and eas
5、y to change the characteristics. Therefore, enterprises must adopt new ideas, pay close attention to market-oriented, to strengthen research on the market and changes in market demand in accordance with the timely adjustment of production and management activities of enterprises to obtain competitiv
6、e edge in the market.,16.1.2 The overall concept of Enterprise In order to meet the objective of contemporary fast-changing economic environment, corporate governance from different perspectives can be broken down into different subsystems, each subsystem in terms of overall goal is the same, but so
7、metimes conflict, which requires corporate management must be put as Analysis of a whole, only the overall system goal is the highest goal, and only the best is the best overall management. Management accounting must be based on the above-mentioned requirements, establish the overall concept, up fro
8、m an overall analysis and evaluation of the management activities of enterprises. Establish the overall concept is conducive to enhance the coordination of internal operations, enhance internal organizational goal is the same, to reduce the imbalance of the internal functions.,16.1Renew the concept
9、of management accounting,16.1.3 The concept of dynamic management According to the enterprise, changes in external conditions to be adjusted in time, continuous analysis, comparison and selection, look for the best in the dynamics of the equilibrium point. 16.1.4 establish the concept of people-orie
10、nted Adhere to people-oriented, fully tap and use of human capital will become the first enterprise management to consider. In relation to this, management accounting during the prediction, decision-making, planning and control process, the accounting must be provided with the information of people
11、management.,16.1Renew the concept of management accounting,16.1.5 corporate values Values are the core of Culture, through the entrepreneurial spirit, business policy, corporate credo, motto and other forms of enterprise manifested indirectly. Every successful enterprise has its own entrepreneurial
12、spirit, a common values to the influence of all staff.,16.1Renew the concept of management accounting,16.2 Management Accounting Researchs content and direction of expansion,16.2.1 the development of management accounting 1, cost management 2, decision-making analysis and evaluation 3, the managemen
13、t of people,16.2.2 Management Accounting Research expansion 1, on the subject, theory, methods of research- 2, to carry out interdisciplinary research 3, a wide range of research topics 4, Management Accounting Research Subject to change 5, management accounting research methods to develop a diversi
14、fied,16.2 Management Accounting Researchs content and direction of expansion,16.3Strategic Management Accounting,Simmonds: the strategic management accounting is defined: “the provision and analysis of an enterprise and its competitors of management accounting data, and use these data to formulate a
15、nd monitor business strategies, particularly in relation to the actual costs, prices, output, market share, cash flow and distribution of all the resources of corporate structure, and trends in the level of information. “,16.3.2 the content of strategic management accounting 1, Value Chain Analysis
16、Value chain is to break down a business strategy for many of the activities related to enterprise than its competitors is through the introduction of more low-cost or even better to start the important strategic activity to gain a competitive advantage, value chain analysis is to create and to maintain the basic means of competitive advantage.,16.3Strategic Management Accounting,16.3.2 the content of strategic management accounting 2, strategic positioning analysis To carr
