Management Accounting And Innovation Of Profit Model

Under the background of the rapid changes in Internet technology and the unresolved trade friction between China and the United States,enterprises are faced with many challenges such as market risk,technical risk and political risk,and the uncertainty of the external environment has become increasingly strong.In order to alleviate the impact of various changes on enterprises,companies must find a profit model suitable for their own development in order to gain a core competitive advantage in the market competition.Enterprises have begun to improve and innovate organizational structure and management tools.This paper takes Haier Group as the research object,and comprehensively applies theoretical knowledge such as value chain theory,management control theory,contingency theory,and research methods such as stage analysis and factor analysis.Through case studies,this paper explored the relationship between management accounting and corporate profit model innovation under the strategic development stage of Haier.Further analyze the mechanism of management accounting system driving profit model innovation.The research in this paper has far-reaching significance in clarifying the relationship between management accounting changes and profit model innovation.It has important practical significance and guiding significance for the management accounting practice and profit model innovation of Chinese enterprises.It will help improve the management level and profitability of Chinese enterprises.Firstly,this paper takes the value chain theory as the starting point,discusses the profit model and the connotation and essence of innovation from the perspective of value chain,and divides the profit model innovation into three categories: value chain extension,value chain separation and value chain creation.Based on Xiong Peter’s innovation theory,organizational innovation is incorporated into the research paradigm of profit model innovation.Secondly,based on the contingency thought,this paper analyzes the profit model of Haier’s various strategic development stages,and examines the evolution path of Haier’s profit model from three perspectives: product model,user model and organizational model,and further studies Haier’s strategic development.The management accounting practice of the stage summarizes the relationship between Haier’s management accounting changes and profit model innovation.Finally,based on the management control theory,this paper explores the management accounting system embedded in Haier’s organizational model,and through the analysis of the factors of the profit model to explore the mechanism of management accounting system to drive profit model innovation.In addition,this paper also makes a brief evaluation of the economic consequences of Haier’s profit model innovation and management accounting practice based on the perspective of profit quality.The study found that following conclusions.First,the innovation of enterprise profit model is usually based on strategy,and the process of continuous dynamic adjustment and continuous evolution according to internal and external environment;secondly,in the process of evolution of profit model from product model to organizational model,management control The goal shifts from cost control to value creation,and the function of management accounting is constantly changing and upgrading.Third,under the new profit model based on organizational model,higher requirements are placed on the management and control ability of enterprises.The accounting system has become an integral part of the profit model.Based on the above conclusions,this paper believes that the management accounting practice of enterprises should follow the principle of being consistent with corporate strategy,combining with profit model and adapting to corporate culture.Based on the idea of contingency,choose the most suitable management in the specific situation where the enterprise is located.The control mechanism and management accounting tools enhance the management level and management ability of the enterprise,and help the enterprise’s profit model innovation and transformation and upgrading.