The Application Research On The Management Accounting Report System Of Construction Enterprise

Since the21st century, China’s economy maintained a sustained and rapid development trend, the fact that enterprises are playing a more and more important role in promoting the national economic growth has been fully reflected. With the sound corporate governance structure and modern enterprise system, further calling for enterprise to improve their management level during in the process of production and business operation continuously, thus enhance their core competitiveness to survive and develop in the increasingly fierce market environment, and hold a leading position in the industry. Accounting, as a useful information system which can provide decision-making information to all stakeholders, plays an important role for the improvement of enterprise management, and the level of accounting work mainly depends on the relevance and reliability of the accounting information. Accounting can be divided into financial accounting and managerial accounting in terms of the report objects, the accounting report is divided into financial accounting report and management accounting report accordingly. As to financial accounting report, reliability is more important for legal requirements to disclosure. For management accounting report, its report object mainly the internal users and pay more attention to its ability for decision support in the future, so relevance is an important quality requirement. Accounting report, as the information carrier of the accounting information system, plays the key role of delivering decision-making useful information, so studying the accounting report has important theoretical significance and practical value. Compare to numerous research results of the financial accounting reports, the study of management accounting report has long been ignored by academic circles and the research results is rare, so this paper focus on the study of management accounting report system.Construction industry, as an important industry of our country’s economy, is one of the pillar industries of national economy. Construction industry has many characteristics, such as the diversity, fixity and huge volume of construction products, liquidity of construction production, the long production cycle and the complex construction operate relation, etc. These characteristics show that management accounting report system of construction enterprises is different compared with other types of enterprises. The author conducted an investigation of two weeks in F company, a large-scale construction enterprises, including sending and collecting questionnaires to three construction enterprises, interviews with employees in the company, to study the application situation of management accounting report, finding some problems which exist in the company. Finally, according to the characteristics of the company, from identification and analysis the organization structure of construction enterprise, to study the management accounting report system of F company. Then build a practical management accounting report system that suit the company according to the related theory, to help construction enterprises realize making decision more correctly and efficiently, perfect the internal management, and improve their competitiveness.This paper is divided into the following specific content:Chapter1is an introductory guidance introducing the background and significance of the research, elaborating the research method of the paper, and illustrating the expected contribution of this paper and the deficiencies.Chapter2is the literature review of management accounting report, mainly reviewing and summarizing the literature on management accounting, management accounting information and management accounting report, etc, combing the literature on management accounting report systematically.Chapter3is the theoretical basis and theoretical framework of management accounting report, including accounting, management, system theory and decision theory, elaborates the essence, objectives, basic principles and information quality requirements of the management accounting report.Chapter4analyzes the present situation of construction industry and the characteristics of the construction enterprise, and carried the questionnaire survey in three construction enterprises, by designing, distributing and collecting the questionnaires, found some problems in the construction enterprises in the process of applying management accounting report. Chapter5by selecting the case company, F company, to carry on field research, unstructured interview and questionnaire investigation in the company, to fully understand the application situation of management accounting report of the company, and analyzes the problems existing in the management accounting report system.Chapter6puts forward the corresponding improvement measures according to the existing problems, and reconstructs the management accounting report of F firm, in order to perfect the reporting system and improve the efficient level of decision-making.Chapter7is conclusions and limitations of this paper, puts forward the corresponding proposal according to the limitation of this paper and outlook for the future development direction of management accounting report.The main innovations of this paper includes the following aspects:perfecting the management accounting report related theory, combing the literature of management accounting report and outlook the future development direction of management accounting report. Choosing a specific industry as the research object, to investigate the application of management accounting report of the company, finds some problems and puts forward relevant improvement measures. Using the case study method to find the application situation of management accounting report of construction enterprises, and integrates the use of questionnaires, unstructured interviews and other research methods.The main shortcomings of this paper basically have the following points:the investigation time of case company is not very long, only two weeks, which is not enough to have a comprehensive knowledge of the management processes of construction enterprise. In addition, as the author is accounting major, lacking of systematically study of construction knowledge, so it is inevitably thoughtless when facing some difficulties in the investigation. Finally, in the questionnaire survey, only three construction enterprises were selected, the sample size is relatively small, in the future, sample size can be considered to expand, thus getting a more comprehensive conclusion.