Study On The Practice Of Management Accounting In Medium-sized And Small Enterprises

Management accounting is an important part of the contemporary management science, and it plays a vital role on strengthening internal management and increasing economic benefits of enterprises. However, after imported in the end of seventies of the twentieth century, the management accounting is far from satisfactory in the enterprises'operations in spite of more than thirty years'development, and the situation is worse in the medium-sized and small enterprises. What are the reasons and how could we improve this situation? The author outspread the research on management accounting with those questions in mind.JDKC limited corporation (J for short) is a science and technology intense private enterprise, and its principal business is construction engineering reconnaissance and detection. Management accounting level of JDKC still stays at primary stage. The author divides this text into three parts in order to solve the problem how enterprises use Management Accounting methods to improve the managerial effectiveness. The first part includes full text introduction and related theories. There are research background,research objective,study implications and primary coverage of this text in introduction and theoretical base for Management Accounting practice in related theory. The second part includes problem description of Management Accounting in medium-sized and small enterprises and case study, which is the main part of this thesis. In this part, the author firstly researched on the situation and problems of the Management Accounting practice; Then the author described the situation of Management Accounting practice; In the end the author analyzed the experience and brought up some problems of J corporation'Management Accounting, and try to inspire the medium-sized and small enterprises a little in the practical aspect. The third part includes some suggestions about how to build rational Management Accounting system in domestic medium-sized and small companies and conclusions. In this part, the author worked two conclusions out after bringing up some suggestions on the problems.Here are the main conclusions of this paper: 1,Presently there are lots of adverse factors for the medium-sized and small enterprises using Management Accounting, but it's not that difficult to bring in Management Accounting methods. If possesses well-educated people and advanced Management Accounting idea, any company can create and use Management Accounting system which suits itself; 2,Because of the flexibility of Management Accounting, enterprises must take it case by case. Firstly manager should choose the appropriate methods, and then reform them to fit the company's policy. It is very important not to copy. 3,The foundation of Management Accounting practice is electronic data processing, which is the premise and development direction of Management Accounting in medium-sized and small enterprises.