Guangdong Telecom Control Accounting System Analysis And Application

For years late, function of managerial accounting has happened great change. It is not only keep business record, but also becomes tool of management control that can add enterprise value. It can provide exact information for management decision-making, and be concerned with plan and control corporate strategy.This study aims to research control theory of management accounting, and combine idiographic characteristic of GuangDong Telecom Co(GDTC). and how to setup effective management control accounting system and carry out effectively it in the full of market competition future.The thesis on the disclosure of segment is divided in two parts. In part one, author put forward some key factors for setting up management control accounting system. Bring forward based theory of design and proceeding of management control accounting system, especially behavior factor of management control.Part two: Firstly, the thesis analyse circumstance peculiarity of management control system of GDTC. Stress combining market competition status and corporate governance and organization environment and several difficulty about how to carry into effect on management control accounting, and put forward my basic issue. It is that control accounting system is a tool of carrying out strategy, and manager must set up competition strategy according to comparative advantage of GDTC and reengineer organization structure for management control accounting system. Secondly, he should analyse value structure of corporation's basic operation and reengineer account system that can provide entire and accurate information about action. This is foundation that management control accounting system can carry effect into execution. Finally, author use the theory that scientific budget management and excellent Performance Measurement System (PMS) are safeguard of control accounting system, and engineers budget management and PMS. Furthermore, author take advantage Balanced Scorecard (BS) in PMS and use a mathematic model to measure it.Although I tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience. I sincerely anticipate specialist' guide.