Research On The Mode Of Capital Control Based On Management Accounting

Financial management and control is the focus of enterprise management, financial management and control but the key lies in the management and control of funds. For many large companies, Improve cash flow rate, and reduce overall costs and enable enterprises get control of operational risk is objective of the fund management. To solve these problems, many experts and scholars have developed a variety of money management, in practice, companies should be what kind of financial management and control model? How can companies make funds available control mode to play a more effective role? Until now, summary the research of funds management, is more focused on the study of financial management theory, people will focus on the practical aspects of money management, especially in combination with other theories Research focused on solving a business groups more practical problem is rare. Management accounting as a major trend in the future, it is more flexible, more sustainable development of enterprises provides strategic advice. Therefore, this study collected the literature, the literature study and case analysis method, binding to management accounting theory Coal Construction Group funds management study. By combing the current status of funds management and control aspects of the summary Coal Construction Group based on management accounting were primarily practices financial management and control, drawn Enterprises Based Management Accounting visualangle capital controls should do the following:correct grasp of corporate strategic objectives; the management accounting of five functions and financial management and control, including scientific forecasting demand for funds to strengthen investment and financing decision-making management, implementation of a comprehensive budget management, strengthen financial risk control and the implementation of performance evaluation of funds management and control. This study further implementation of enterprise management accounting ideas and methods, as well as enterprises to strengthen financial management in the practice of guiding significance.