Study On Application Of Management Accounting In Small And Medium-sized Manufacturing Enterprises

The development of management accounting from 20th century place very important role, which supporting enterprises on scientific management decision, rational economic resource utilization, internal management strengthening and economic benefits improvement.Management accounting was introduced to China in 1970. As per hardworking from both theory and practice, management accounting has been utilized in enterprise management in reality, and making good performance, especially national corporations. But from overall point of view, there is still some problem in coordination between theory and practice in management accounting, such as systematic weakness, development unbalance and lack of active. As from the reform and opening up, most of the medium and small-scale manufacturing companies have won tremendous development. Meanwhile it comes to an opportunity for these companies to become more successful through the way of management level development. There is a series cases for a specific enterprise development from a traditional company to an international management company, which including strategic, budget, daily management, business organization, financial reporting system designing, and performance evaluation. It also include how to define company target which combine strategic management accounting,MBO(Management by Objective),and BSC(Balance Score Card) in consideration,how to take current control which combine budget,standard costing,Activity-based Costing,variance analysis,ERP,in consideration,how to guarantee the goals are reached which combine performance evaluation,responsibility accounting,the system design of management financial report,operating review in consideration。For best results,we must build up a management supporting system , link up management accounting and other management tools,continuous improvement with the change of Internal and External environment .It is my honor if the thesis is useful for the operating stronger of the medium and small-scale manufacturing companies by the practice of management accounting.