The Construction Of M Enterprise Management Accounting Information System

With the population aging,medical resources investment,people's consumption level,health awareness,and benefit from the promotion of health care system reform,the support of national industrial policy,in vitro diagnosis industry has developed rapidly.At present,the domestic diagnostic market share in vitro is much smaller than that of foreign companies,although the number of domestic suppliers is large,but most of the enterprises are small in scale,with annual sales of more than 100 million only a dozen,and most of the listed companies are listed on the GEM,it is difficult to compete with foreign similar enterprises.However,our country's in vitro diagnosis industry has great potential for development.Therefore,how to seize the opportunity of development,occupy more market share and compete with foreign enterprises has become the top priority of in vitro diagnosis enterprises.Based on the Harvard analytical framework,this paper takes Mike Biology as an example to study the company's strategy,accounting,finance and prospects in recent years.The first step is to analyze the internal and external environment of the company through PEST and Five-Force Model.Then,the accounting policies,estimates and quality analysis of the three main assets,inventory,accounts receivable and fixed assets,which are greatly influenced by policies and estimates,are carried out.The second step is to analyze the solvency,operating ability,profitability,cash flow and development ability in depth and carefully,and objectively and comprehensively evaluate the financial situation of Mike Biology in the past five years.The third step is to make a scientific forecast on the development prospects of the enterprise based on the results of strategic analysis,accounting analysis and financial analysis.From the perspective of industry development prospects,the future development trend of in vitro diagnostic industry in China is mainly as follows:(1)the integration of instruments and reagents;(2)product line completeness;(3)the start of capital operation.For the development of enterprises,this paper predicts the future development of enterprises from two perspectives.Strategic point of view: the company should further enhance its core competitiveness by improving the industrial layout,enriching the product system,enhancing the R&D capability of science and technology,and strengthening the quality control level,so as to provide customers with an "integrated in vitro diagnostic system" and achieve the goal of "becoming a first-class enterprise in the global diagnostic industry".From the financial point of view,enterprises should improve short-term solvency,strengthen the management of inventory and accounts receivable,increase the control of management costs,improve the liquidity and profitability of assets,and increase investment in R&D and sales costs.This paper focuses on the future development of the company to point out the road,for the same type of other enterprises to provide a reference.