View The Application From The Characteristics Of Management Accounting

Management accounting is parallel with financial accounting in the main modern accounting academe. Compare with financial accounting, management accounting is infirm in theoretic and weak in practice. The thesis emphasize particularly on management accounting application, and start with the characteristic of management accounting, which are as follows: as a part of an enterprise management, the study and the application can not work without "men"; the aim of management accounting is to provide helpful financial information to internal manager of the enterprises for planning, forecasting and decision-making, so its working place is the inside of the enterprises and its manner is colorful. At the same time, the thesis does a series of analysis and research in application of management accounting in our country and finds some problems. That is the application not abroad enough, not thorough enough and out of line. The problems particularly line in those points: the "men" issues, the environmental issues in the applying process. Aim at resolving these problems and consider the characteristic of using management accounting and the situation of our country, here are five pieces of advice:1. Apply behavioral management accounting.2. Establish laws and system and establish human circumstance.3. Do more researches on management accounting cases.4. Improve the information condition of management accounting.5. Use stratagem management accounting.The application and generalization of management accounting is a very hard work. It needs not only the participation of working and studying, but also a lot of devotion in manpower and material resources, which takes so long time that could see the fruit. Currently, it is not so good in the application of management accounting of our country, but when the development of the economy and reformatory goes deeper and deeper, to use management accounting may become to the internal request of the enterprises of our country. With the step of that, the management accounting can also develop very well and play more and more effects then.