The Application Research Of Management Accounting In The Small And Medium-sized Private Enterprise

With the reformation of our country economic system, our country economyachieve rapidly development,especially the small and medium-sized privateenterprise economy, and it will become an important part of our national economicaggregate. At the current stage,the small and medium-sized private enterprise existssome characteristics,such as small-scale, inadequate of internal governance, lack ofcomprehensive competitiveness. In order to adapt to the external competitive marketenvironmen, the small and medium-sized private enterprise must improve theirgovernance standards. And the management accounting is used to service directly inthe corporate management, it is the effective integration of modern businessmanagement and accounting. In this paper, the use of the management accounting inthe small and medium-sized private enterprise and how to resolve the problemexisting in the development process are deeply studied in this paper.Firstly, the concept and connotation for small and medium-sized privateenterprises are defined, and the basic theory and the theoretical framework of themanagement accounting are also presented.Secondly, the existing problems of the small and medium-sized privateenterprises using the managnement account are considered. Such as the applicationprocess of management account is isolated from its practice, lack of criterion existingthe practice and application of the management account, and the factors deriving fromthe low quality of management account officeer and manage environmental in thesmall and medium-sized private enterprises.Again, combining with the HY company’s actual situation, the practice andapplication of the management accounting applied to the the HY company are studied.The applications include the whole cost management, the analysis of operationaldecision, the budget management and performance appraisal of the HY companymanagement accounting.Finally, an improved plan is presented that resolving the problem existing theprocess of HY company applying the management account. This plan explicit thepractice and application of the manage account uder the scientific and rationalstrategic objective. Through the standardization of the business processes, improvingthe internal control systemm, in order to standard the overall foundation managementand prevent the significant risk of company. Through the overall budget management, the company management will be incorporated into a visualization programmanagement stage,.And this method fully reflects the management idea of the priorforecast planning, medial controling,post-analysis and improving. Through thecultivation of good corporate culture and the creation of a favorable environment ofmanagement accounting, in order to realize the goal that the management accountservices the enterprise management and the enhance the core competitiveness ofenterprises,...