Application And Optimization Of Management Accounting Report System Of Wanyuan Company

Since the beginning of the 21 st century,with the continuous development of the world economy and the continuous evolution of global economic integration,China's economy has also shown strong vitality.As an important part of promoting economic growth,the great role of enterprises has been fully reflected.But with the influence of external factors such as sinous trade friction and the deepening of the reform of China's domestic supply side,China's enterprises especially food processing enterprise survival environment affected by the serious,facing unprecedented crisis,so the enterprise how to in this crisis,it becomes very important to the survival and development,enterprise want to survive in this crisis must have a mature system of internal management,and accounting information system to provide decisionmaking basis for stakeholders,to improve the level of enterprise internal management has an irreplaceable role.At present,there are many researches on financial accounting in China,but relatively few on management accounting.Therefore,indepth research on relevant contents of management accounting is of great practical significance for the development of Enterprises in China.In China as the world's food production and processing power,food processing capacity and production are among the world's first,in recent years,the supply side of the reform in our country is to promote the development of food processing industry,but also to the development of food processing enterprises bring more new challenges,forced the transformation and upgrading of food processing enterprises.Therefore,it is of great significance for grain processing enterprises to strengthen internal management and improve their core competitiveness to establish a set of management accounting reporting system that can be copied,popularized and relatively perfect.This article selects Wanyuan Company as a case company.Through the investigation,analysis,questionnaire and interview with relevant management personnel,Wanyuan Company found that Wanyuan Company has many problems in the application of management accounting.A complete management accounting reporting system,management accounting reports are too attached to financial reports,and management has insufficient knowledge of management accounting reports.After indepth analysis and thinking,the author combined with Wanyuan Company's existing management accounting report,applied relevant theory to optimize and upgrade Wanyuan Company's management accounting report system,and divided it into four parts: budget report,planning control report,Performance evaluation report and strategic development analysis report,and finally from the perspective of followup implementation,Wanyuan Company can better run the management accounting reporting system,and put forward several guarantee measures such as optimizing the internalorganizational structure of the enterprise and strengthening the management accounting team.