Management Accounting Research In TY Company After A Long-term Equity Investment Management Applied Research

In recent years,the long-term equity investment has already become important means to enhance the core competitiveness of enterprises,in order to quickly seize market and resources,in order to obtain scale advantage,business operators as much as possible,expand the scale of investment.Long-term equity has its high yield,however,there are the high risk,how to strengthen the management of long-term equity and control,asset value maintained and added to the enterprise has important strategic significance.At the same time,management accounting has become a hotspot in the field of China's current accounting,the research of its theory and tools and application,it has a variety of tools can provide enterprise management planning,control and evaluation function.In view of this,starting from the concept of management accounting,integrated use of management accounting tools:comprehensive budget management,the variable cost method,the balanced scorecard,establish a sound management system after long-term equity investment.This article three instruments management accounting in the comprehensive budget management,combination of variable cost method,the balanced scorecard,establish a long-term investment strategy as the guide,using the balanced scorecard to specific guidance,to the budget model of variable cost method as the cornerstone of budgeting,control and implementation,examination evaluation system.Will truly budget management and enterprise operation key points and development needs of the match,and so as to guide the comprehensive budget management of enterprises,management accounting their support for enterprise decision-making,management and evaluation.This article selects a local state-owned TY to port logistics business as the core of the company as a case,the company has many subsidiaries,joint ventures,over the years has been committed to building the logistics field group,with the expansion of enterprises,management is more and more aware of formulate sound after the long-term equity investment management mechanism,to its into the planning,control,evaluation of the importance.This paper analyses the long-term equity investment of comprehensive budget management shortcomings,namely,of the comprehensive budget management in the integrated use of management accounting tools,variable cost law and the balanced scorecard,to establish a long-term equity investment management system after the implementation of the scheme,the TY company can be more perfect and comprehensive strengthen the investment management and decision-making of enterprise.