Research On The Function Orientation And Realization Path Of Enterprise Management Accounting

With the continuous development and innovation of China’s enterprises, more and more enterprises management accounting to the operation and management of enterprises play an effective role.But the inherent characteristics of management accounting enable that without a unified method can apply to enterprises, combined with our country enterprise generally lack of relevant talents, the development and application of management accounting in our country is struggling. Therefore, it is urgent that deepening the analysis of enterprise management accounting functions and application, only having a deeper understanding of the functions of the management accounting, should we have in-depth ideas and planning about how to make these functions in the process of enterprise management sufficiently. From the current research, however, research about functions of management accounting have no unified conclusion; How do these functions in the enterprise, namely, where is the path of realization of the management accounting function? Now fewer research to discuss this problem. Based on this, carrying out on the existing studies about management accounting functions, and using the case method, with yuan heng as the research object, make analysis and summary the application of management accounting function in the process of its operation and management. The research results show that the costs occurred as the basis, according to the management accounting in enterprise business process analysis and the past, control now and plan for the future, namely the function of management accounting should include the forecast and decision-making functions, planning and control function, analysis and assessment of the three major functions. And the realization of this three functions is that:first, the realization of the management accounting forecast and decision-making functions is that under the premise of cost object and its degree of complexity, analyzes the reason of cost, and then to control in the operating activities and than suggested several possible solutions, using the variable cost law and the CVP analysis method and a series of methods to select the optimal scheme; The realization of planning and control functions is mainly through the use of budget management system, in the case of clearing objectives, complicating and executing the budget, and in the process of execution of budget, making information feedback and adjusting the initial budget, finally examination of the implementation of the budget; The implementation path of analysis and assessment functions is that every responsibility unit establishing management accounting reports about the enterprise’s operating profit, cost, and asset management, and the use of the balanced scorecard from the perspective of customers, business process, technology innovation and employee perspectives, using non-financial indicators to evaluate the company’s performance, and the analysis and evaluation of the non-financial aspects translate into financial evaluation eventually, the goal of evaluation of non-financial ultimate is to reduce the company’s operating costs, increase sales, and improve asset turnover and achieve the goal of company benefit maximization. The research conclusion can improve the management accounting theory, and guide enterprises to give full play to the functions of management accounting.