| Accounting information development so far has passed through30years,have simple accounting function of accounting software has basicallydon’t exist, managers play of accounting software forecast, control anddecision management function needs more and more intense. But managementaccounting is accounting and enterprise management’s combinations, andgive full play to the management and control functions. Based on this,Application of information technology, management accounting problemswill be solved.Our enterprise is welcomed management accountinginformation era. Learn to use management accounting informationoptimization enterprise’s strategic management, improve enterprisemanagement and promote the enterprise performance, fine management torealize, is an important means of global competition, and it will be moreand more important for the future development of the enterprise. Concernedsurvey found that75%of the CFO think that management accountinginformation is an important means of transformation of enterprisemanagement.But in fact, scholars of management accounting information forthe related research is very scarce, and the literature and reference verylittle. Very few successful cases of large enterprises. However,the pathis implementing guidance, especially introducing a new things,a clearunderstanding, analysis and implementation path for new things to playits role in the multiplier effect.Therefore,this paper choose toimplement path for research object,aiming at introducing and successfulimplementation of enterprise smooth management accounting informationplays a certain help role.This paper is three parts which studies the subjects of managementaccounting information application status and existing problems analysis,implementation design and implementation of the path should be paidattention to.The first part analysis of domestic and internationalmanagement accounting information development and the existing situationof the application of what problem. Clear the existing problems later,the second part began to put up path design. First proposed the goal ofmanagement accounting information, because only clear target in order toknow where to go.This section is divided into the overall design anddetailed design. Overall design from a strategic path to make a general overall planning and implementation activities. Detailed design is underthe direction of the path in the total refining as "stage model "implementation path,"Custom-General" to implement the cycle path,function expansion way to achieve development path and realization wayfour specific path.The four path respectively according to the macro, meso,microscopic perspectives step by step forward, refinement, the fourrelatively independent, closely without contradiction, they can cross thelayer refinement.The first path to let enterprise informationizationlevel in their which stage have a reasonable positioning; And then thesecond path allows businesses to clear the implementation of themanagement accounting information to follow "customization--general"recycle mode, rather than simple custom or general; The third path in theconcrete implementation tell companies to implement a specific module,but also according to certain order, such as the first on the costmanagement module, and then on the budget management modules, finally,and performance evaluation module can in turn, more can’t together; Thelast path is for instance, investment project evaluation from the Angleof concrete realization way designed on implementation of the managementaccounting information can use data model stage, charts, interactivevisual model stage model stage and management accounting informationsystem, etc. The four paths from low to high. The third part implementationshould pay attention to the related issues include implementation shouldabide by the implementation of the principles and strategies and accordingto some problems should be paid attention to. Such as successfulimplementation of the management accounting information without "enemy",the overall planning, implement step by step principle, managementaccounting information into center, leadership support and employeesinvolved in the implementation strategies and raising the accountingpersonnel since packet ability problems should be paid attention to.Any real design is at least at a certain innovation. But given my lackof practical experience, the level of constraints, the design resultsthere must deficiencies to be improved. For this new thing-managementaccounting information, design the enterprise implementation of the pathto enterprise application and can have certain academic theory researchof help, also believes that management accounting information willflourish!... |
