Research On Management Oriented Accounting Problems Of Northeast China Daye Non-Ferrous Metals Co Exploration Activities

As an important part of the national economy,non-ferrous metal exploration attracts people's attention because of the particularity of its economic activities.Exploration activities of exploration enterprises can also be regarded as venture capital activities because of their strong uncertainty,long time cycle,no necessary connection between investment time and funds and exploration results.For such a venture capital activity,it is particularly necessary to use management-oriented accounting to control all aspects of the enterprise.Management accounting of exploration activities,as a key link to avoid risks and improve the efficiency of exploration enterprises,is receiving more and more attention from management.This paper studies the management accounting of exploration activities in the acquisition stage of exploration right,mine exploration stage,transfer stage of exploration results and asset disposal stage of Northeast Company,and finds out the existing problems and analyses the reasons.The root cause of the problem lies in the deficiencies of Northeast Company in cost management,budget management,risk control and performance evaluation.In view of the above problems,this paper puts forward some suggestions for the improvement of accounting work under the guidance of management.The first is the improvement of cost management in different stages.Subdivide the main body of cost responsibility and improve the cost control system.Innovation of exploration technology,emphasis on talent introduction and training;second,improvement of budget management at different stages.Strengthen the allocation of resources,strictly control the investment budget;improve the overall budget management awareness of the staff,build a budget system;Third,risk control at different stages.In view of the present situation of risk control in Northeast Company,the following positioning and related schemes of Northeast Company are discussed.Fourthly,the evaluation improvement of value in different stages is based on the overall performance.Based on the different management needs in four stages,some suggestions for improvement are put forward.In order to ensure the effective implementation of the plan for expanding the management accounting function of exploration activities of Northeast Company,the safeguard measures are put forward in stages.It mainly includes improving the construction of management accounting system,building a comprehensive budget management system,setting up a special project team,and building a risk management system.Management accounting of exploration activities is a systematic project,which affects every link of enterprise management from enterprise strategy to concrete implementation.Because it has the functions of analyzing the past,controlling the present and planning the future,it will play a vital role in the operation of exploration enterprises.