C Oil Company's Management Accounting Report Optimization Research Based On Value Creation

With the continuous development of the social economy,it is not enough to provide historical financial information through traditional financial accounting reports to make decisions for reporting users.The decision makers of enterprises need to obtain more development prospects and operations about relevant information on various aspects such as potential risks.In order to meet the needs of enterprise development,the Ministry of Finance has gradually realized the importance of management accounting,and actively promoted the development of management accounting by issuing a number of documents including guidance,basic guidelines,and application guidelines.As a branch of accounting,management accounting breaks the limitation of traditional financial accounting to record economic activities,and raises accounting into a way of business management.It provides a way for enterprises to make business decisions,control and evaluation.Enterprises create value.The management accounting report contains financial information in the financial accounting report and non-financial information such as the macro environment.It is a specific report formed by the management information system to process and process the collected initial data and information according to the needs of each level manager..As the carrier of management accounting activity information,management accounting report plays a role in providing decision-making,control,evaluation and other information for managers at all levels,and helps enterprises achieve the goal of value creation.However,due to the different development periods,management models,and different environments faced by different enterprises,different enterprises have different management accounting reports.The specific content and form of management accounting reports need to be determined according to the information needs of each level of managers.In the first chapter,the article elaborates the background of the topic,the significance of the research and the research of the domestic and foreign scholars on the management accounting report,and explains the research content and method of the article,and then explains the innovation of this article.In Chapter 2,I mainly explained the related concepts and theoretical foundations.Chapter 3 is mainly to analyze how management accounting reports create value.Chapter 4 starts from the application status of the company's management accounting report,and combines the application guidelines of the management accounting report issued by the Ministry of Finance,pointing out that there are some areas for improvement in the application of the management accounting system of C company,such as the lack of value orientation of management accounting reports.Management accounting reports lack macro analysis information,management accounting reports do not distinguish between application subjects,and management accounting reports lack information feedback.On the basis of this,Chapter 5 is based on the composition principle of management accounting report and the information needs of three different application entities: strategic layer manager,management layer manager and business layer manager,starting from value creation and managing accounting at all levels.The report was optimized separately.On the basis of value creation,Chapter 6 puts forward some suggestions on how to better protect the operation of the management accounting reporting system,which indicates that it is necessary to strengthen the management accounting awareness of all levels of personnel,establish a management accounting organization,Cultivate the management accounting team and improve the management accounting information system to enable the management accounting report to be effectively operated.Finally,in Chapter 7,a brief summary of the research is given,illustrating the results and some shortcomings of the research,and some prospects for the management accounting report research.