Research On The Compilation Of Management Accounting Report Of Longshenrongfa Pharmaceutical Company

Management creates value,so the importance of management to the development of enterprise management is self-evident,especially in the context of global economic integration and the era of Internet digital economy,enterprise management needs more scientific and refined.The pursuit of economic benefits and value creation is one of the purposes of business management,which is inseparable from the role of management accounting.Management accounting is an important means and method of strategic management,business decision,internal control and benefit evaluation.It provides a full range of decision-making support for business management,so as to ensure the efficiency and effectiveness of business management activities and achieve sustainable development of enterprises.At present,China's economy has entered the "new normal" stage of structural adjustment,steady growth,transformation and upgrading,and economic development has shifted from "high speed" to "high quality".Enterprises are facing more intense competition,and enterprises pay more and more attention to management quality.In the traditional sense,financial reporting based on external disclosure can not meet the needs of enterprise management.Management accounting to strengthen internal management and improve the competitiveness of enterprises and the value of creativity based on the objectives,through the integration of the use of internal and external information,use of management accounting concepts and a series of specialized tools and methods,play the function of management accounting,management decision support,strengthen and improve the management and control,promoting the coordinated development of the business enterprise in order to realize the goal of enterprise chain.Based on the enterprise's external financial reporting information and internal non-financial information,we prepare personalized management accounting reports that meet the business characteristics and management needs,and provide support for business management to improve business management and improve decision-making efficiency.It makes the enterprise management planning,internal control and strategic decision more scientific and operational.In recent years,with our country actively promoting the reform of management accounting and the introduction of relevant policies of system construction.And the release of basic and application guidelines for management accounting.The promotion and application of management accounting has been promoted to a new height,and management accounting has also been given a new mission.Under the strategy of modern economic construction in the new era,enterprises must enhance their decision-making efficiency and management ability if they want to have core competitiveness and achieve sustainable development.Therefore,the promotion and application of management accounting reports in business management is the need to enhance the efficiency of internal management,perfect the corporate governance mechanism,and enhance the value creativity and core competitiveness of enterprises.Longshen Rongfa pharmaceutical company is a pharmaceutical company in Gansu Province,a R & D and production company of Chinese patent medicine.Now it is in a fast growing period.In 2016,it successfully implemented gem and went public.But the current foreign financial accounting report,financial accounting system and management accounting report to financial budget and performance evaluation as the main contents of the information,has been unable to meet the needs of the rapid development of the company,management can not meet the different levels of company management decision-making needs.It is an inevitable choice for the company to compile the management accounting report which is in line with the needs of the actual management and management of the company.The author serves as an accountant who provides audit services to the first listed and listed foreign financial report of Longshen Rongfa pharmaceutical company.Based on many years of accumulated experience and in-depth understanding of audit services to the company,through the research on management accounting reporting theory and practice case,according to the specific business situation of Gansu pharmaceutical company and the actual management needs,make full use of external financial reporting information,the integration of financial and non-financial information,personalized management report the accounting system is suitable for the demand of corporate management.And it is expected to play a certain reference to the practice of other similar enterprise management accounting and the compilation of management accounting report.