Study On The Effective Implementation Of Management Accounting Path

The implementation of the management accounting path for enterprise how to apply management accounting has guiding significance. Academics on management accounting for how to effectively applied in enterprises is the research focus of the content. What is the path of management accounting to implement? And what are the specific measures in the various steps to implement the implementation of the management accounting each link? These studies are not perfect.Most of the existing research is the study of the theoretical concept, to guide the practical application of management accounting is still fault. Therefore, this article focuses on how to effectively implement the management accounting and its specific path of study, uses the method of case study in Guizhou tobacco corporation successful implementation of the management accounting typical cases as the research object, combining the existing theory and practice, discuss the path of the enterprise management accounting, the teasing out the path of the enterprise effective implementation of the management accounting. The results indicate that Guizhou tobacco corporation in the implementation of management accounting, is follow by on the path,set up cost leadership strategy; The next build form a complete set of information platform, provide technology and information support for the implementation of the strategy of the whole; On the basis of established including lean logistics, personnel and corporate culture, strategic support system, from two aspects of hard and soft power to support the implementation of the strategy of enterprise cost; Finally, the establishment of a comprehensive routing budget system, realizes the enterprise each business process has a standard can be in accordance with the management. In the end, on the basis of combing out the path of the enterprise implementation of the management accounting, the research conclusion to guide enterprises how to implement the management accounting has rich theoretical and practical significance.