管理会计在中小型制造企业应用研究
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摘要
管理会计从20世纪初发展到21世纪,对帮助企业管理者科学地制定经营决策,合理地利用经济资源,有效地强化内部管理和提高经济效益起着十分重要的作用。
20世纪70年代末期,西方管理会计学的理论被介绍到中国,管理会计这个概念开始在中国出现并被人们知晓。经过理论界与实务界多年的艰苦努力,管理会计已经在我国的企业管理实践中得到了一定程度的应用,其成效也值得肯定,在我国一些大型国有企业中的应用是比较成功的,但从总体上观察,管理会计理论同实践的结合还不能令人满意,还有不少需要解决的问题。如系统性不强,均衡性不足,主动性不够。改革开放后,我国的中小型制造企业获得了长足发展,怎样通过管理水平的提升使自己变强变大,成为摆在这些企业面前的一个课题。本文对一家公司从传统的家族企业成功转变为一家真正的跨国公司过程中,从2000年开始所推行的一系列管理会计活动进行了之实务研究,从战略制定、预算编制、日常管理控制、经营活动组织、财报系统设计、绩效评价等方面进行了案例总结。提出实务中如何将战略管理会计、目标管理、平衡计分卡结合制定公司目标,将预算、标准成本、作业成本、差异分析、ERP、绩效评价结合实现日常控制,将责任会计、管报体系设计、经营活动检视结合确保目标达成。管理会计与其它管理工具结合使用,并随着内、外部环境之变化持续改进,整合成一套管理会计支持系统,就能起到期望见到的效果。希望对国内中小型制造企业推行管理会计而改善自己经营体质使自己变强变大有一些借鉴意义。
The development of management accounting from 20th century place very important role, which supporting enterprises on scientific management decision, rational economic resource utilization, internal management strengthening and economic benefits improvement.
Management accounting was introduced to China in 1970. As per hardworking from both theory and practice, management accounting has been utilized in enterprise management in reality, and making good performance, especially national corporations. But from overall point of view, there is still some problem in coordination between theory and practice in management accounting, such as systematic weakness, development unbalance and lack of active. As from the reform and opening up, most of the medium and small-scale manufacturing companies have won tremendous development. Meanwhile it comes to an opportunity for these companies to become more successful through the way of management level development. There is a series cases for a specific enterprise development from a traditional company to an international management company, which including strategic, budget, daily management, business organization, financial reporting system designing, and performance evaluation. It also include how to define company target which combine strategic management accounting、MBO(Management by Objective)、and BSC(Balance Score Card) in consideration,how to take current control which combine budget、standard costing、Activity-based Costing、variance analysis、ERP、in consideration,how to guarantee the goals are reached which combine performance evaluation、responsibility accounting、the system design of management financial report、operating review in consideration。For best results,we must build up a management supporting system , link up management accounting and other management tools,continuous improvement with the change of Internal and External environment .It is my honor if the thesis is useful for the operating stronger of the medium and small-scale manufacturing companies by the practice of management accounting.
20世纪70年代末期,西方管理会计学的理论被介绍到中国,管理会计这个概念开始在中国出现并被人们知晓。经过理论界与实务界多年的艰苦努力,管理会计已经在我国的企业管理实践中得到了一定程度的应用,其成效也值得肯定,在我国一些大型国有企业中的应用是比较成功的,但从总体上观察,管理会计理论同实践的结合还不能令人满意,还有不少需要解决的问题。如系统性不强,均衡性不足,主动性不够。改革开放后,我国的中小型制造企业获得了长足发展,怎样通过管理水平的提升使自己变强变大,成为摆在这些企业面前的一个课题。本文对一家公司从传统的家族企业成功转变为一家真正的跨国公司过程中,从2000年开始所推行的一系列管理会计活动进行了之实务研究,从战略制定、预算编制、日常管理控制、经营活动组织、财报系统设计、绩效评价等方面进行了案例总结。提出实务中如何将战略管理会计、目标管理、平衡计分卡结合制定公司目标,将预算、标准成本、作业成本、差异分析、ERP、绩效评价结合实现日常控制,将责任会计、管报体系设计、经营活动检视结合确保目标达成。管理会计与其它管理工具结合使用,并随着内、外部环境之变化持续改进,整合成一套管理会计支持系统,就能起到期望见到的效果。希望对国内中小型制造企业推行管理会计而改善自己经营体质使自己变强变大有一些借鉴意义。
The development of management accounting from 20th century place very important role, which supporting enterprises on scientific management decision, rational economic resource utilization, internal management strengthening and economic benefits improvement.
Management accounting was introduced to China in 1970. As per hardworking from both theory and practice, management accounting has been utilized in enterprise management in reality, and making good performance, especially national corporations. But from overall point of view, there is still some problem in coordination between theory and practice in management accounting, such as systematic weakness, development unbalance and lack of active. As from the reform and opening up, most of the medium and small-scale manufacturing companies have won tremendous development. Meanwhile it comes to an opportunity for these companies to become more successful through the way of management level development. There is a series cases for a specific enterprise development from a traditional company to an international management company, which including strategic, budget, daily management, business organization, financial reporting system designing, and performance evaluation. It also include how to define company target which combine strategic management accounting、MBO(Management by Objective)、and BSC(Balance Score Card) in consideration,how to take current control which combine budget、standard costing、Activity-based Costing、variance analysis、ERP、in consideration,how to guarantee the goals are reached which combine performance evaluation、responsibility accounting、the system design of management financial report、operating review in consideration。For best results,we must build up a management supporting system , link up management accounting and other management tools,continuous improvement with the change of Internal and External environment .It is my honor if the thesis is useful for the operating stronger of the medium and small-scale manufacturing companies by the practice of management accounting.
引文
[1]费文星,西方管理会计的产生和发展,沈阳:辽宁人民出版社,1997年,4-7
[2]余绪缨,现代管理会计是一门有助于提高经济效益的学科,厦门:中国经济问题,1983(4)
[3]杨宗昌等,简明西方会计发展史,沈阳:辽宁人民出版社,1992,114
[4]余绪缨,会计理论与现代管理会计研究,北京:中国财政经济出版社,1989
[5]Anthony A.Atkinson, Rajiv D.Banker, Robert S.Kaplan etc, MANAGEMENT ACCOUNTING, Prentice-Hall, Inc. 1995.
[6]胡玉明,21世纪管理会讲主题的转变,上海:外国经济与管理,2001(1)
[7]H .Thomas Johnson and Robert S .Kaplan,RELEVENCE LOST:THE RISE AND FALL OF MANAGEMENT ACCOUNTING, Harvard Business School Press, 1987.
[8]李天民,论管理会计的前景,北京:会计研究1988(5)。
[9]Robert. S. Kaplan, Measuring Manufacturing Performance: A New Challenge for Management Accounting Research,The Accounting Review, 1983
[10]毛付根,管理会计,南昌:江西人民出版社,1995
[11]Robert. S. Kaplan, The Evolution of Management Accounting,The Accounting Review, 1984.
[12]Robert .S .Kaptan,The Role for Empirical Research in Management Accounting, Accounting, Organization and Society, 1986.
[13]M. Bromwich and A. Bhimani, MANAGEMENT ACCOUNTING: EVOLUTION REVOLUTION, London , CIMA, 1989.
[14]Robert W. Scapens, MANAGEMENT ACCOUNTING: A REVIEW OF CONTEMPORARY DEVELOPMENTS, World Publishing Corp, 1991.
[15]Anthony A.Atkinson, Ramji Balakrishnan, Peter Booth,etc , New Directions in Management Accounting Research,Journal of Management Accounting Research, Volume 9,1997, 64-108.
[16]胡玉明,作业管理与企业管理思维的创新,厦门:中国经济问题,1998(5)
[17]葛家澍,论会计理论的继承性》,厦门:厦门大学学报,1981(3)
[18]Michael D .Shields,Research in Management Accounting by North Americans in the 1990s,Journal of Management Accounting Research,Volume 9,1997, 3-61.
[19]Robert S .Kaplan and David P .Norton,THE BALANCED SCORECARD: TRANSLATING STRATEGY INTO ACTION,Harvard Business School Press, 1996.
[20]Robert S.Kaplan and David P. Norton, THE FOCUSED ORGANIZATION:HOW BALANCED COMPANIES THRIVE IN THE NEW BUSINESS ENVIRONMENT, Harvard Business School Press, 2001.
[21]胡玉明,中国企业成本管理的制度变迁与解释:1949——1999,中国会计与财务问题国际研讨会论文集,北京:中国财政经济出版社,2002
[22]姜开齐,关于车间成本核算问题的研究,新会计,1951(11)
[23]谢咸临,介绍天津刘长福小组的经济核算经验,工业会计,1952(9)
[24]杜昂,冶金财会实践与探索,北京:冶金工业出版社,1998
[25]乔彦军,为什么国有企业在应用管理会计上乏力,北京:会计研究,1997(4)
[26]刘汉章,以“模拟市场核算,实行成本否决”为核心,走集约化经营的道路,理论学习参考,1996(10)
[27]王平心,作业成本计算理论与应用研究,大连:东北财经大学出版社,2001
[28]余绪缨,余绪缨学术文集,沈阳:辽宁人民出版社,2000。
[29]李天民,管理会计研究,上海:立信会计出版社,1994
[30]Robert S.Kaplan and Anthony A.Atkinson:Advanced ManagementAccounting(3rd Edition),北京:清华大学出版社,Prentice Hall,1998.
[31]胡玉明,管理会计发展的历史演进,武汉:财会通讯2004(1)
[32]余绪缨,现代管理会计新发展的主要特点,武汉:财会通讯2004(3)
[33]余绪缨,管理会计学,北京:中国人民大学出版社,1999.
[34](英)布拉米奇、比姆尼着,徐经长等译管理会计:发展的方向北京:中国人民大学出版社,2003.
[35](美)约翰逊、卡普兰着,金马工作室译管理会计兴衰史:相关性的遗失,北京:清华大学出版社,2004.
[36]孙晓民,论财务会计与管理会计的融合,2003
[37]翟淼,新经济环境下管理会计的新发展, 2002
[38]百度搜文管理会计发展的历史演进
[39]查尔斯.T.亨格瑞、斯坎特.M.达塔等着,王立彦、代冰彬等译,成本与管理会计,北京:中国人民大学出版社,2004,209-338
[40]李劲,战略管理会计的发展与优化,百度搜文,2009
[41]刘博,李英伟,浅析战略管理会计,南京,市场周刊(研究版),2005(11)
[42]韦恩·J.莫尔斯等,管理会计——侧重于战略管理[M],上海:上海财经大学出版,2005
[2]余绪缨,现代管理会计是一门有助于提高经济效益的学科,厦门:中国经济问题,1983(4)
[3]杨宗昌等,简明西方会计发展史,沈阳:辽宁人民出版社,1992,114
[4]余绪缨,会计理论与现代管理会计研究,北京:中国财政经济出版社,1989
[5]Anthony A.Atkinson, Rajiv D.Banker, Robert S.Kaplan etc, MANAGEMENT ACCOUNTING, Prentice-Hall, Inc. 1995.
[6]胡玉明,21世纪管理会讲主题的转变,上海:外国经济与管理,2001(1)
[7]H .Thomas Johnson and Robert S .Kaplan,RELEVENCE LOST:THE RISE AND FALL OF MANAGEMENT ACCOUNTING, Harvard Business School Press, 1987.
[8]李天民,论管理会计的前景,北京:会计研究1988(5)。
[9]Robert. S. Kaplan, Measuring Manufacturing Performance: A New Challenge for Management Accounting Research,The Accounting Review, 1983
[10]毛付根,管理会计,南昌:江西人民出版社,1995
[11]Robert. S. Kaplan, The Evolution of Management Accounting,The Accounting Review, 1984.
[12]Robert .S .Kaptan,The Role for Empirical Research in Management Accounting, Accounting, Organization and Society, 1986.
[13]M. Bromwich and A. Bhimani, MANAGEMENT ACCOUNTING: EVOLUTION REVOLUTION, London , CIMA, 1989.
[14]Robert W. Scapens, MANAGEMENT ACCOUNTING: A REVIEW OF CONTEMPORARY DEVELOPMENTS, World Publishing Corp, 1991.
[15]Anthony A.Atkinson, Ramji Balakrishnan, Peter Booth,etc , New Directions in Management Accounting Research,Journal of Management Accounting Research, Volume 9,1997, 64-108.
[16]胡玉明,作业管理与企业管理思维的创新,厦门:中国经济问题,1998(5)
[17]葛家澍,论会计理论的继承性》,厦门:厦门大学学报,1981(3)
[18]Michael D .Shields,Research in Management Accounting by North Americans in the 1990s,Journal of Management Accounting Research,Volume 9,1997, 3-61.
[19]Robert S .Kaplan and David P .Norton,THE BALANCED SCORECARD: TRANSLATING STRATEGY INTO ACTION,Harvard Business School Press, 1996.
[20]Robert S.Kaplan and David P. Norton, THE FOCUSED ORGANIZATION:HOW BALANCED COMPANIES THRIVE IN THE NEW BUSINESS ENVIRONMENT, Harvard Business School Press, 2001.
[21]胡玉明,中国企业成本管理的制度变迁与解释:1949——1999,中国会计与财务问题国际研讨会论文集,北京:中国财政经济出版社,2002
[22]姜开齐,关于车间成本核算问题的研究,新会计,1951(11)
[23]谢咸临,介绍天津刘长福小组的经济核算经验,工业会计,1952(9)
[24]杜昂,冶金财会实践与探索,北京:冶金工业出版社,1998
[25]乔彦军,为什么国有企业在应用管理会计上乏力,北京:会计研究,1997(4)
[26]刘汉章,以“模拟市场核算,实行成本否决”为核心,走集约化经营的道路,理论学习参考,1996(10)
[27]王平心,作业成本计算理论与应用研究,大连:东北财经大学出版社,2001
[28]余绪缨,余绪缨学术文集,沈阳:辽宁人民出版社,2000。
[29]李天民,管理会计研究,上海:立信会计出版社,1994
[30]Robert S.Kaplan and Anthony A.Atkinson:Advanced ManagementAccounting(3rd Edition),北京:清华大学出版社,Prentice Hall,1998.
[31]胡玉明,管理会计发展的历史演进,武汉:财会通讯2004(1)
[32]余绪缨,现代管理会计新发展的主要特点,武汉:财会通讯2004(3)
[33]余绪缨,管理会计学,北京:中国人民大学出版社,1999.
[34](英)布拉米奇、比姆尼着,徐经长等译管理会计:发展的方向北京:中国人民大学出版社,2003.
[35](美)约翰逊、卡普兰着,金马工作室译管理会计兴衰史:相关性的遗失,北京:清华大学出版社,2004.
[36]孙晓民,论财务会计与管理会计的融合,2003
[37]翟淼,新经济环境下管理会计的新发展, 2002
[38]百度搜文管理会计发展的历史演进
[39]查尔斯.T.亨格瑞、斯坎特.M.达塔等着,王立彦、代冰彬等译,成本与管理会计,北京:中国人民大学出版社,2004,209-338
[40]李劲,战略管理会计的发展与优化,百度搜文,2009
[41]刘博,李英伟,浅析战略管理会计,南京,市场周刊(研究版),2005(11)
[42]韦恩·J.莫尔斯等,管理会计——侧重于战略管理[M],上海:上海财经大学出版,2005