Research On Innovation And Integration Of Performance Management Tools In Management Accounting

After introducing into China,management accounting tools have developed fast,but it is not thorough enough,and there are various problems in the application.First of all,this paper introduces the concept and types of management accounting tools,and I focuses on the research of performance management tools in management accounting tools.It mainly introduces three kinds of common performance management tools-BSC,EVA method and GRI environmental performance evaluation.Then,I analyzes the problems in the application of performance management tools in China.Based on the normal BSC,I added a new dimension--resources and environmental dimensions,integrating the economic value added index,formed a new BSC--Pentagon BSC and proposed a set of universal index weight system.Finally,taking enterprise S as an example,we use the Pentagon BSC to carry out performance evaluation,and put forward corresponding suggestions for improvement.The innovation and research results of this paper are the design of a new performance management system — Pentagon BSC,aiming at the shortcomings of the performance management system,and taking the enterprise S as an example.At the same time,this article integrates EVA and GRI into the integration mode of BSC,and provides a new idea of management accounting tool integration for other management accounting researchers.