A Research On The Influence Of Bottleneck Information On Capacity Investment Decision

As China's economic development has entered a new normal economy,China's economic slowdown led to a lot of pressure on the survival of enterprises.Faced with the changes of internal and external economic environment,business demand for management accounting is growing.So the transformation of management accounting model has become the inevitable trend of enterprise development.After the “Management Accounting Basic Guidelines” was released,it basically determined the future direction of the development of management accounting would be a high degree of integration of finance and business,and management accounting information should include financial information and non-financial information.However,the biggest obstacle in managing accounting transformation is the lack of financial thinking of financial personnel,which means financial staff lacks the ability to explore and analyze business information.This paper adopted scenario questionnaire to investigate financial and management personnel.It used the bottleneck information as a refinement of business information to observe the sensitivity of both financial and management personnel to the capacity bottleneck.Then analyze the differences in the identification of bottlenecks between financial and management personnel.At the same time,we compared the differences in decision support to financial and management personnel by analyzing the differences of their abilities in utilization capability of productive bottleneck.After the analysis of the survey data,this paper finds that the bottleneck information of production capacity is significant for the support of financial personnel and management personnel to make investment decision,and management personnel has a stronger ability to utilize the bottleneck information.However,it finds both financial personnel and management personnel are less sensitive to capacity bottlenecks in the analysis of bottleneck sensitivity,and there is no difference in the ability to identify bottlenecks between them.Thus,we can find both financial personnel and management personnel have weak ability to identify the refinement of the business information.However,management personnel have a strong ability to utilize business information,and the refinement of the business information has a strong support for their decision-making.Based on that,I built a management system to utilize bottleneck information by combining the ideas of the theory of constraint and resource consumption accounting.Some rules were set for the information recorded by the business personnel in the resource consumption process.And also,methods were made for the financial staff to identify capacity bottlenecks information.The system can fully mobilize the business personnel,financial personnel and management personnel to take part in business decision-making activities so as to achieve the integration of business and finance model.And the system also provides new ideas for management accounting transformation.