Study On The Influence Of Management Accounting Factors On Enterprise Performance Of Listed Machinery Manufacturing Companies

With the development of social and economic globalization,in order to adapt to the changes in the world economic situation and the trend of industrial structure reform,the State Council issued the action plan of "Made in China 2025" at the beginning of 2015,which effectively promoted the development of China from a manufacturing power to a manufacturing power.The influence of management accounting on the performance of machinery manufacturing enterprises is a particularly key content.In the process of improving the competitiveness of machinery manufacturing enterprises,it is necessary to actively start from the perspective of management accounting,strengthen the research on the influencing factors of enterprise performance and give full play to its effectiveness.Through quantitative analysis of three aspects of management accounting elements,this paper studies the linear relationship between management accounting elements and enterprise performance of listed machinery manufacturing companies,and verifies the degree of influence of management accounting elements on enterprise performance of listed machinery manufacturing companies.From the perspective of management accounting,the internal supervision of process evaluation index,control index and incentive mechanism to study the degree of their contribution to the enterprise performance,from 2015 to 2019,board for five consecutive years in Shanghai and shenzhen a-share listing of machinery manufacturing enterprises as the research target of enterprise,discussion and research on management accounting elements on the influence of mechanical manufacturing enterprise performance.SPSS 26.0 software was used to draw research conclusions through a series of analysis,and the research findings were as follows:Management accounting factors such as new market growth,operation efficiency and internal supervision and control index can improve the performance level of the company.The intensity of R&D investment has a negative impact on the performance of machinery manufacturing enterprises.The process evaluation index,operation ability and incentive mechanism have no significant impact on the improvement of the performance of the company,which needs to be further verified.Finally,based on the analysis of the status quo of machinery manufacturing enterprises and the analysis of empirical results,the paper puts forward relevant policy suggestions from the two aspects of management accounting to improve the performance of machinery manufacturing enterprises and the application of management accounting in machinery manufacturing enterprises,so as to provide some reference for improving the application of management accounting and enterprise performance of listed machinery manufacturing companies in China.