Research On The Integration Of Management Accounting Tools Of China South Industries Group Corporation

In recent years,under the background of the continuous development of market economy and the continuous improvement of technological innovation and quality level,Chinese enterprises must realize the transformation to high-quality development in order to cope with the fierce competition environment at home and abroad and improve their comprehensive strength to stand firm.Management accounting plays a more and more important role in the development of current enterprises.Rational and efficient use of management accounting tools can better empower and assist enterprise decisionmaking.At present,the state has issued a series of relevant policy guidelines on management accounting to support the construction and development of management accounting system,and to help enterprises explore and innovate management modes in line with their own development characteristics.However,many enterprises do not understand management accounting tools,blindly catch up with the trend,mechanically copy the management accounting tools of foreign or other enterprises,do not pay attention to the complementarity of tools and enterprise practice,the effect is counterproductive.Although single management accounting tools have their own characteristics,they are not "all-powerful" tools,and their utility is limited.Therefore,to realize integration from internal logic is an important topic of management accounting research,and also an important measure for enterprises to realize value appreciation,improve market competitiveness,and advance continuously towards the road of high-quality development.In this paper,China South Industries Group Corporation(hereinafter referred to as CSGC)is selected as the research object,considering that it is a typical enterprise of the national development strategy of military-civilian integration.It actively develops civilian business to promote enterprise transformation and upgrading and participates in fierce market competition,so as to break the boundary between military and civilian products.Therefore,the research and analysis content of this paper is based on the civil business and civil brand products that CSGC participates in market competition,which does not have the characteristics of monopoly of this kind of industry.First of all,this paper draws on domestic and foreign research results,summarizes relevant literature and a series of books and interviews on management accounting tools written by Li Shouwu,former chief accountant of CSGC,and analyzes and discusses the advantages and limitations of the application of single management accounting tools in CSGC and its affiliated member enterprises.Secondly,it analyzes the necessity and feasibility of CSGC management accounting tool integration,and focuses on the practice and effect of CSGC management accounting tool integration.Finally,through the previous analysis,it can be seen that in the process of integrated innovation,CSGC has formed the internal logical framework of management accounting methods,and achieved the perfect connection between the theoretical innovation of management accounting and the practical operation path.Through the case study of the integration of management accounting tools in CSGC,it can also provide experience sharing and ideas for other enterprises to integrate management accounting tools.