摘要
管理会计是现代企业管理科学中的重要组成部分,它对有效强化内部管理、提高企业经济效益有着非常重要的作用。然而自20世纪70年代末中国引入管理会计以来,经过了三十多年的发展,管理会计在企业层面的应用仍不尽如人意,在中小企业中的状况更是不理想。究竟是什么原因导致了这种状况的出现,我们应如何改善中小企业对管理会计的应用,笔者带着这样的问题展开了以下对管理会计的调查和研究。
J公司是一家民营科技型企业,主要从事建筑工程勘察与检测等业务。该公司的管理会计水平停留在起步阶段。本文以J公司为例,将中小企业如何运用管理会计方法这一问题分为三个部分进行描述。第一部分包括绪论和相关的理论框架,绪论部分对研究背景、研究目的和意义做了简要阐述,并概括了本文的主要内容和思路,相关的理论框架部分,为后文中构建管理会计实务提供理论支撑;第二部分包括中小企业管理会计问题描述和案例研究,是本文的主体部分。在这一部分中,笔者首先调查了解了我国中小企业管理会计应用现状及问题,其次具体描述了J公司对管理会计应用的情况,对J公司的管理会计应用进行了经验分析,并提出J公司管理会计中存在的问题,最后针对J公司存在的问题提出改进方案,企图为我国中小企业在应用管理会计方面提供一点启发;第三部分包括对我国中小企业建立合理的管理会计系统的对策建议和结论,该部分在提出解决问题的若干方案后,对全文做出全面性的总结。
本文的主要结论是:①目前管理会计在我国中小企业中的发展存在诸多不利因素,但管理会计方法的使用并没有想象中的高门槛。只要拥有具备高素质的管理会计人才和先进的管理会计理念,任何企业都能创建适合于自身的管理会计体系;②管理会计的使用具有灵活性的特点,企业在实施过程中应具体问题具体分析,既要分析哪些方法比较适用,又要对这些方法进行适当的改造,使之能够更好的在企业管理中发挥作用,谨防盲目效仿其他企业。③会计电算化是实行管理会计的基础,中小企业要想普及管理会计的应用,必须首先实现会计电算化;管理会计信息化是管理会计未来发展的方向。
Management accounting is an important part of the contemporary management science, and it plays a vital role on strengthening internal management and increasing economic benefits of enterprises. However, after imported in the end of seventies of the twentieth century, the management accounting is far from satisfactory in the enterprises’operations in spite of more than thirty years’development, and the situation is worse in the medium-sized and small enterprises. What are the reasons and how could we improve this situation? The author outspread the research on management accounting with those questions in mind.
JDKC limited corporation (J for short) is a science and technology intense private enterprise, and its principal business is construction engineering reconnaissance and detection. Management accounting level of JDKC still stays at primary stage. The author divides this text into three parts in order to solve the problem how enterprises use Management Accounting methods to improve the managerial effectiveness. The first part includes full text introduction and related theories. There are research background、research objective、study implications and primary coverage of this text in introduction and theoretical base for Management Accounting practice in related theory. The second part includes problem description of Management Accounting in medium-sized and small enterprises and case study, which is the main part of this thesis. In this part, the author firstly researched on the situation and problems of the Management Accounting practice; Then the author described the situation of Management Accounting practice; In the end the author analyzed the experience and brought up some problems of J corporation’Management Accounting, and try to inspire the medium-sized and small enterprises a little in the practical aspect. The third part includes some suggestions about how to build rational Management Accounting system in domestic medium-sized and small companies and conclusions. In this part, the author worked two conclusions out after bringing up some suggestions on the problems.
Here are the main conclusions of this paper: 1、Presently there are lots of adverse factors for the medium-sized and small enterprises using Management Accounting, but it’s not that difficult to bring in Management Accounting methods. If possesses well-educated people and advanced Management Accounting idea, any company can create and use Management Accounting system which suits itself; 2、Because of the flexibility of Management Accounting, enterprises must take it case by case. Firstly manager should choose the appropriate methods, and then reform them to fit the company’s policy. It is very important not to copy. 3、The foundation of Management Accounting practice is electronic data processing, which is the premise and development direction of Management Accounting in medium-sized and small enterprises.
引文
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