Design And Application Of Business Management Accounting Report In A Company

In the era of "great wisdom moving cloud",financial accounting has gradually failed to meet the requirements of enterprise managers for information resources.Because the financial accounting report must comply with the financial accounting standards and other relevant regulations,it is difficult for the managers to provide timely and relevant information,which makes it difficult for the managers to make the most accurate management decisions in the first time.After the management accounting is separated from the traditional accounting,the enterprise managers gradually find the irreplaceable position of management accounting.Because management accounting can make management accounting report according to the enterprise’s own operation mode and the uniqueness of each department,it can provide more effective information for all levels of the enterprise to carry out planning,decision-making,evaluation and other management activities.Combined with the actual situation and recent needs of A company,this paper designs business level management accounting reports that meet the needs of enterprise managers,and strives to provide theoretical and practical reference value for other enterprises to design and apply business level management accounting reports.On the basis of reading a large number of existing domestic and foreign documents and according to the framework of management accounting application guideline No.801-management accounting report,A company in China’s large railway maintenance machinery industry is selected as the specific research object.Combined with the actual situation and recent needs of A company,this paper designs the business level management accounting reports that meet the needs of managers,hoping to provide theoretical and practical reference value for the design and application of business level management accounting reports in different industries.This article first outlines the background and significance of the study,as well as the theoretical research results on national accounts and foreign accounts.Then through the field investigation and interview of A company,we have a deep understanding of the basic situation of A company.According to the current situation of A company’s business management accounting report,we have analyzed the problems of A company’s business management accounting report,such as the failure to form a system according to the value chain,the failure to achieve pre budget,in-process control,and the lack of attention to management accounting and so on.Then according to the actual operation of A company and the needs of business managers,the business management accounting report is designed to meet the needs of managers,which includes purchasing business report,production business report,sales business report and human resources report.Finally,through the establishment of management accounting organization,the establishment of management accounting information system,the improvement of internal control system and a series of safeguard measures,to ensure that the business management accounting report in A company can bebetter applied.