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                              2. 当前位置: 代写一篇论文多少钱 > 会计论文 > 企业运用管理会计的必要性与加强策略

                                企业运用管理会计的必要性与加强策略

                                时间:2019-03-11 15:15作者:路帅
                                本文导读:这是一篇关于企业运用管理会计的必要性与加强策略的文章,作为企业管理的一部分,全面预算管理会涉及到企业管理过程中的每个环节,几乎覆盖了企业的全部经济活动。对于任何一个企业来说,加强全面预算管理,优化企业的各项资源,对于降低企业经营成本,提高企业经济效益,保

                                  摘    要: 在企业开展全面预算管理过程中,管理会计的整合优化以企业发展战略目标和发展要求作为出发点,重视战略性价值的不断创造。随着经济模式的不断升级和转型,企业的财务会计也向着管理会计方向发展,随后带来了财务职能方面的调整。文章以管理会计理念作为基础,全面地研究并介绍了企业的全面预算管理,以促进企业的良好发展。

                                  关键词: 管理会计; 企业管理; 全面预算管理;

                                棋牌大全下载安装   ZUOWEIQIYEGUANLIDEYIBUFEN,QUANMIANYUSUANGUANLIHUISHEJIDAOQIYEGUANLIGUOCHENGZHONGDEMEIGEHUANJIE,JIHUFUGAILEQIYEDEQUANBUJINGJIHUODONG。DUIYURENHEYIGEQIYELAISHUO,JIAQIANGQUANMIANYUSUANGUANLI,YOUHUAQIYEDEGEXIANGZIYUAN,DUIYUJIANGDIQIYEJINGYINGCHENGBEN,TIGAOQIYEJINGJIXIAOYI,BAOZHENGQIYEGAOZHILIANGFAZHANJUYOUSHIFENZHONGYAODEYIYI。GUANLIHUIJIJUTIZHIDESHIZAIKAIZHANQIYEQUANMIANYUSUANGUANLIDEGUOCHENGZHONG,TONGGUOYOUXIAODEGUIHUA、KONGZHIHEPINGJIA,SHIXIANQIYEZHANLVEFAZHANMUBIAO,CUJINQIYEBUDUANXIANGZHEXIANDAIHUADEFANGXIANGFAZHAN。

                                  一、管理会计的概念

                                  CONGBENZHILAIKAN,GUANLIHUIJIQISHIJIUSHIQIYENEIBUDEYIGEJUECEZHICHIXITONG,SHIXIANDAIHUIJIXITONGZUIWEIZHONGYAODEZUCHENGBUFEN,QIGUANLIDEJICHUWEIXIANDAIGUANLIXUEHEHUIJIXUE,ZHUYAOZUOYONGSHITIGAOQIYENEIBUGUANLIXIAOGUO,BAOZHENGQIYEJINGJIXIAOYI,YIDANGQIANQIYEJINGYINGHUODONGDEJUTIJIAZHIBIAOXIANZUOWEIDUIXIANGNEIRONG,CAIQUHELIDEFANGFA,JIAGONGHELIYONGCAIWUXINXI,DUIQIYEGEXIANGJINGYINGHUODONGJINXINGYUCE、GUIHUA、JUECE、KONGZHIHEKAOPINGDENG。SHEJIJINGJIDEBUDUANJINBUJIQIYEDECAIWUGUANLITICHULEGENGGAODEYAOQIU,YUELAIYUEDUODEQIYEZHUJIANKAISHIZHONGSHIGUANLIHUIJILINIANZAIQIYECAIWUGUANLIGUOCHENGZHONGDEYINGYONG。

                                  二、企业运用管理会计的必要性

                                棋牌大全下载安装   JINGJIDECHIXUFAZHANJIQIYEDEHUIJIGONGZUOTICHULEGENGGAODEYAOQIU,SHIDEQIYECAIWUGONGZUODEZHONGDIANFASHENGLEYIDINGDEZHUANBIAN,GUOQUDEQIYECAIWUDEZHONGDIANGONGZUOSHIFANYINGSHIJIQINGKUANG、TIGONGJUTIDECAIWUXINXI,DANGQIANDECAIWUGONGZUODEZHUYAOZHONGDIANWEITIGONGBINGYINGYONGXIANGYINGDECAIWUSHUJU,ZHIJIECANYUQIYEDEGEXIANGJINGYINGJUECE。ZHEIJIUYAOQIUCAIWUGUANLIZHEYAOZAIFANZADERICHANGGUANLINEIRONGZHONGJIANGDUIQIYEJINGYINGYINGXIANGJIAODADEGUILVNEIRONGTIQUCHULAI,YOUZHENDUIXINGDIZHIDINGGENGJIAQINGXIDECAIWUZHANLVE,RANHOUTONGGUOQUANMIANDEYEJIPINGJIAYIJIYUSUANGUANLIFANGFA,JIANGJIEDUANXINGDECAIWUZHANLVEMUBIAOLUOSHIDAOQIYEJINGYINGSHIJIANHUODONGZHONGQU,CUJINQIYEGAOZHILIANGFAZHAN。

                                  三、加强企业管理会计建设的对策

                                  1. 完善企业全面预算管理

                                  企业在落实各项发展战略的过程中,预算管理是最为有效的利器,企业应该将历年的行动方案量化处理,促进实现更加长远的目标。企业全面预算管理体系分为六个部分,分别是全面预算组织体系、全面预算目标指标体系、全面预算编制体系、全面预算报告体系、全面预算监控体系、全面预算考评体系。
                                 

                                企业运用管理会计的必要性与加强策略
                                 

                                  YIBAOZHENGQIYEQUANMIANYUSUANGUANLIXIAOGUOWEIJICHU,ZHENDUIDANGQIANQIYEGUANLIHUIJIZAIYINGYONGZHONGDEXIANZHUANG,CAIQUJILUXIASHUDEZHENGCE,CUJINQIYENEIBUQUANMIANYUSUANGUANLIZUZHIJIAGOUDEGOUJIAN,CHIXUYOUHUAZUZHIJIGOU,QUEBAOSHIXINGZONGXIANGTONGYILINGDAO、FENJIGUANLI,JINYIBUTISHENGQIYEQUANMIANYUSUANGUANLISHUIPING;JIAKUAIYEWUYUSUANHECAIWUYUSUANDEXIETONGRONGHE,JIANGQIYEYEWUYUSUANZUOWEIGUANLIJICHU,CHONGFENFAHUIQIYEGEGEBUMENDEGUANLIYOUSHI,JIJIGOUJIANQIANDUANYEWUSHENGCHENGCAIWUZHIBIAODELUJING;QIANGHUAYUSUANGUANLIDESHIQIAN、SHIZHONGKONGZHI,HELIDIFENJIEYUSUANMUBIAO,JIANGQUANNIANDUDEYUSUANMUBIAOKEXUEFENJIEDAOBANNIAN、JIDUHEYUE,JIAQIANGGUOCHENGZHONGDEKONGZHI,SHIXIANQUANYUANHUDONGSHICANYUDEJUMIAN,JIANGNIANDURENWUMUBIAOXIHUADAOMEIYIGEYUANGONGDESHENSHANG,BAOZHENGSUOZHIDINGDEYUSUANGUANLIKEYICUJINQIYEFAZHANZHANLVEMUBIAODESHIXIAN,SHIDEYUSUANGUANLIZHENZHENGDICHENGWEISHIXIANQIYEFAZHANMUBIAODEYOUXIAOSHOUDUAN。

                                  2. 提高项目成本管控水平

                                棋牌大全下载安装   (1)QIANGHUACHENGBENGUANKONGYISHI,WANSHANQIYENEIBUXIANGMUCHENGBENGUANLIZHIDU。CHEDICONGCHUANTONGDESIXIANGSHUFUZHONGJIETUOCHULAI,JIANLIQUANGUOCHENGDEWANZHENGDEGUANKONGYISHI,BAOZHENGQIYEJIANGCHENGBENGUANLISHENTOUYUXIANGMUGUANLIDEQUANGUOCHENG。LINGWAI,QIYEBIXUJIANLIHEWANSHANCHENGBENGUANLIJIZHI,BAOZHENGNEIBUDEGEXIANGJIJIA、SHENCHA、JIESUANXIANGZHEZHIDUHUAHEGUIFANHUADEFANGXIANGFAZHAN。

                                棋牌大全下载安装   (2)CHONGFENLIYONGZUIJIADECHENGBENGUANLIFANGFA。ZUOYECHENGBENFA、BENLIANGLIFENXIFADENGSHIZUIWEICHANGJIANDECHENGBENHUIJIGUANLIFANGFA,QIYEZAIKAIZHANCAIWUGUANLIGONGZUODEGUOCHENGZHONG,YINGGAIZHONGSHIZUOYECHENGBENFA,GAIFANGFAKEYIJIANGFUZHUFEIYONGHEJIANJIECHENGBENGENGJIAHELIDIFENPEIDAOJUTIDEXIANGMUCHENGBENZHONGQU。

                                  (3)HELIYOUHUAXIANGMUFANGAN,JIANLIYITAOGAOXIAODEXIANGMUCHENGBENGUANLITIXI。BIRUZUOWEIJIANZHUQIYE,BIXUCHIXUBUDUANDIYOUHUAGUANLISHEJIFANGAN,JINYIBUTISHENGZISHENDEZONGHEGUANLISHUIPING,YIBAOZHENGXIANGMUGONGCHENGZHILIANGZUOWEIJICHU,JIANGDISHIGONGCHENGBEN,SHIXIANQIYEJINGJIXIAOYIDEZUIDAHUA。

                                  (4)CHONGFENZUOHAOXIANGMUCHENGBENJINGXIHUAGUANLI,JIJITANSUOKEYIYINGYONGJINGXIHUACHENGBENGUANLIDECAIWUGUANLIMOSHI。YISHICUJINSHIGONGQIANDESHIGONGCHENGBENBUDUANXIANGZHEJINGXIHUAFANGXIANGFAZHAN。ZAIXIANGMUSHIGONGKAISHIZHIQIAN,GUANLIRENYUANXUYAOZUZHIGEGEBUMENZUOHAOSHANGCHANGCEHUAGONGZUO。ERSHIKONGZHISHIGONGGUOCHENGZHONGDECHENGBEN。DUIYUSHIGONGQIYEDEGEXIANGCAILIAOFEI、RENGONGFEIYONG、JIXIEFEIYONGDENG,DOUYINGGAIZUOHAOJUTIDEJINGXIHUAGUANLIGONGZUO,DUIYUMEIYIXIANGFEIYONGDEZHICHUDOUXUYAOZUOQUANMIAN、XITONGKEXUEDEGUANKONG。SANSHICHONGFENZUOHAOXIANGMUYUSUANCHENGBENGUANKONGGONGZUO。DUIYUSHIGONGQIYELAISHUO,XIANGMUDEYUSUANCHENGBENGUANKONGSHIZUIWEIZHONGYAODEGONGZUO,CHENGBENGUANLISHIFOUGUIFANHELIZHIJIEGUANXIDAOXIANGMUDEYINGLIHEKUISUN,ZUOWEIQIYEDEGUANLIZHE,YINGGAIJIAQIANGCHENGBENKONGZHIGUANNIAN,JIANGCHENGBENYUSUANGUANLIGUANCHUANYUQIYEJINGYINGHEXIANGMUSHIGONGDEMEIYIGEHUANJIE。

                                  3. 注重内部管理会计分析报告

                                棋牌大全下载安装   ZUOWEIJIANZHUSHIGONGQIYE,WEILETISHENGZISHENGUANLIHUIJIDEDIWEI,SHOUXIANYINGGAIJIANGGUANLIHUIJIFENXIBAOGAOYINGYONGDAOQIYEJUECEDEGUOCHENGZHONGLAI,JIANGCAIWUFENXIZUOWEITUPOKOU,ZONGHEQIYENEIBUCAIWUQINGKUANGJINXINGFENXI,JINLIANGWEIQIYEJUECETIGONGGENGJIAZHUNQUEHEKEXUEDEFENXIBAOGAO。WEILEDADAOZHEIGEMUDE,XUYAOZUOHAOYIXIAGONGZUO:

                                棋牌大全下载安装   (1)JISHIBIANZHICAIWUQINGKUANGFENXIBAOGAO,JIANGYUEDUCAIWUFENXIZUOWEIBIXUDEGONGZUO,FENXIQIYEJINGYINGGUANLIGUOCHENGZHONGSUOCUNZAIDEWENTI,YOUZHENDUIGONGNENGXINGDITICHUZHENGGAIYIJIAN。

                                棋牌大全下载安装   (2)ZHONGSHICAIWUQINGKUANGFENXI,GENJUQIYESHENGCHANJINGYINGDESHIJIXUQIU,JIADACAIWUFENXILIDU,ZHONGDIANDUIKUISUNDEZHIBIAOCANSHUJINXINGFENXI,JIERCHAMINGYUANYIN,XUNZHAODUICE,JINYIBUJIANGDIQIYEDECAIWUFENGXIAN。

                                  (3)JISHIZONGJIEQIYEGUANLIGEXIANGJINGYAN,HEQITAQIYEDUIBI,XUNZHAOZIJIDEBUZU,MINGQUEZIJIWEILAIDEFAZHANFANGXIANG。

                                  4. 完善绩效管理机制

                                  (1)WANSHANKAOHEJIZHIHEJILILIUCHENG。ZAIZHIDINGQIYENEIBUKAOHEJILILIUCHENGHEJIZHIDEGUOCHENGZHONG,BIXUJIANGQIYEDEZHANLVEFAZHANMUBIAOZUOWEIDAFANGXIANG,JIANGYEJIJINGYINGZUOWEIHEXIN,TONGGUOGUOCHENGGUANLI,TISHENGJIXIAOGUANLISHUIPING。

                                棋牌大全下载安装   (2)HELIDIWEINEIMEIGEBUMENTIXISHEZHIXIANGYINGDEYEJIZHIBIAO,YINWEIBUTONGDEBUMEN、BUTONGDEYUANGONG,QIGONGZUOLIANGHEGONGZUONEIRONGYOUSUOBUTONG,YINCI,ZAIJIANLIHEWANSHANJIXIAOGUANLIJIZHIHELIUCHENGDEGUOCHENGZHONG,BIXUDUOFANGMIANKAOLV,BAOZHENGYEJIKAOHEZHIBIAOTIXIDEKEXUEXINGHEHELIXING。

                                棋牌大全下载安装   (3)JIANLIHELIDEKAOHEZHOUQIHEFANKUIJIZHI。ZUOWEISHIGONGQIYE,KAOHEJILIJIZHIZUIZHONGDESHIZHIJIUSHIXIANGYUANGONGCHUANDAZHANLVEGUANLIYITU,FENSANGONGZUOYALI,SUOYI,KAOHEZHOUQISHEZHIDESHIFOUHELIHUIDUIJIXIAOGUANLIXIAOGUOCHANSHENGJIAODADEYINGXIANG。

                                  四、结束语

                                棋牌大全下载安装   ZONGZHI,DANGQIANDEJINGJIFAZHANDEGUANJIANCIJIUSHICHUANGZAOJIAZHI,ZAIZHEIGEBEIJINGXIA,GUANLIHUIJIDEZUOYONGYUFAMINGXIAN,ZUOWEIJIANZHUSHIGONGQIYE,YINGGAIBINGQICHUANTONGDESIXIANG,CHONGFENLIYONGHELIDEGUANLIHUIJIGONGJUHELINIAN,TONGGUOBUDUANCHUANGXIN,CUJINCAIWUGUANLIMOSHIDEZHUANXIANG,BAOZHENGQIYECHIXUGAOZHILIANGFAZHAN。

                                  参考文献

                                  [1] 韩梅.基于管理会计的企业全面预算管理探析[J].行政事业资产与财务,2019(12):144-145.
                                  [2] 王瑞敏.管理会计在企业全面预算管理中的运用[J].财会学习,2019(14):121-123.
                                  [3] 王淑萍.互联网企业实施全面预算管理中存在的问题及对策[J].企业改革与管理,2019(15):189-191.

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