The flexible principle of management accounting and the application of management accounting are analyzed.
Planning Accounting Principles: Target Profit Maximum Principle. Everything in this volume analysis revolves around the goal of maximizing profit. Principle of Comprehensive Balance. The comprehensive budget combines the sub-objectives of the various sectors to form the overall objectives of the enterprise, and for this reason, the economic activities of the various sectors should be comprehensively balanced and arranged. Budget preparation should be positive and reliable, leaving room. Positive and reliable means fully estimating the likelihood of achieving objectives and not setting budget targets too low or too high. The principle of total cost and business volume dependence. Total costs can be divided into two broad categories: fixed and variable costs. The principle of matching income and expenses. This is the principle followed by variable costing.
Decision-making accounting principles are: the principle of correct forecasting. Forecasting is the basic premise of short-term business decision-making and long-term investment decision-making. The principle of optimization. Management accounting, whether it is short-term business decisions, or long-term investment decisions, should choose the best-performing options. The principle of cost relevance. In short-term business decisions, only relevant costs that are directly related to the decision-making scheme and can lead to differences between different schemes are considered, and non-relevant costs are not considered. The principle of robustness. Long-term investment decision-making has the characteristics of large amount of capital, long time and irreversible, which determines that long-term investment must follow the principle of stability, which includes the principle of time value of money, the principle of investment risk reward and the principle of considering inflation. The general principles of control and performance evaluation accounting are: First, the principle of integrity. It requires the cost and quality, the national interests, the interests of enterprises and consumers, and the current interests and long-term interests as a whole. Second, the principle of combining rights and responsibilities. In cost control and responsibility accounting, control is required to have authority, control is responsible, and the results of control should be clearly rewarded. Third, the principle of exceptional management. It is in cost control and responsibility accounting that management is responsible for dealing with "exceptions" that are out of standard and differ significantly. Under the general principles of control and performance evaluation accounting, there are cost control principles and responsibility accounting principles. The principles of cost control are: the principle of comprehensiveness. Refers to the cost control to full control, the whole process control, all-round control. The principle of hierarchical centralized management. The cost target of the enterprise should be decomposed layer by layer, centralized layer by layer, implemented layer by layer, and implemented to each workshop, department, workshop section, group and individual to form a cost control system. Cost control three-in-one principle. It is based on the target cost, the clear objectives, the implementation of adjustment and performance appraisal combined.
The principles of responsible accounting are: the principle of goal consistency. In order to ensure the realization of the overall goal of the system, the sub-goals of each part of the system must be consistent with the overall goal of the system. The principle of controllability. The indicators of the responsible unit shall be limited to the indicators that can be controlled, and the indicators that the responsible unit does not have the ability to control shall not be assessed. The principle of feedback. Each responsible unit of the enterprise should have a sound feedback system for the implementation of the responsibility budget, establish a record and reporting system, and keep abreast of the implementation of the responsibility budget in a timely manner to ensure the completion of the responsibility budget. The principle of adaptability. Refers to the division of the responsibility center, the assessment of responsibility indicators, the evaluation of responsibility performance should adapt to changes in the corporate environment.
2. how to use management accounting
1, establish a management mechanism with budget management as the main line and responsibility management as the core
management accounting is the target management responsibility system, which is a highly systematic management mechanism, and its application is a huge systematic project and cannot be disassembled at will.
Pre-management of 1.1 management accounting is focused on budgeting. Prior management includes forecasting, decision-making and budgeting, but management accounting is focused on budgeting. In order to ensure that the goals determined by decision-making can be achieved, the goals must be specified through the preparation of the general budget, and the business goals must be implemented in all aspects and aspects of operation and management through quantitative form. This is to use the concept of market segmentation in marketing to determine the target market, that is, to determine the target scope, according to the needs of management control services, the formation of the general budget under the control of the classification, sub-sector, sub-product, sub-customer, sub-monetary budget, etc., for the management of the process control to provide standards, for the management of the post-evaluation and assessment to provide a basis. The management of 1.2 management accounting is based on the analysis and control of differences in budget execution. The main content of management in management accounting is to monitor the implementation of the budget during the year, with a view to the operation of the enterprise in accordance with the goal of budget quantification. Graded, sub-sector, sub-product, sub-customer, sub-currency and other budgets are generally monitored on a monthly basis, and there will be differences between the budget and the actual accounting results, and the differences will be beneficial and harmful differences. The differences are analyzed to determine whether they are beneficial or harmful, and then regulatory measures are formulated to intervene and regulate the transformation of harmful differences into beneficial differences to ensure that the operation of the enterprise runs in the direction determined by the budget. The after-the-fact management of 1.3 management accounting is based on performance appraisal. The content of management accounting after-the-fact management is to analyze and evaluate the results of the budget implementation of the enterprise over the past year, analyze the main and objective reasons for completing or not completing the budget objectives, evaluate the performance, determine the reward and punishment scheme of the assessment, and link it with the salary.
1.4 management accounting is based on accountability. Management accounting takes responsibility management as the core, determines the budget management objectives of each responsible subject through the implementation of the responsible subject, and implements budget control through the truthful accounting of the budget implementation of the responsible subject, and finally evaluates the performance of the responsible subject based on the completion of the responsibility target.
2. Establishing a multi-dimensional accounting mechanism
The essence of 2.1 accounting is the classification of business activities. Accounting is a summary of the concept of business activities and process control, based on the scientific classification of business activities. Accounting subjects are not only classified according to traditional economic content standards. With the modernization of accounting methods, they can be classified according to various standards such as products, customers, currencies, regions, industries, deadlines, risks, etc. As long as management needs, we can realize various classification standards under homologous data for accounting. The classification of accounting into financial accounting and management accounting has lost practical significance, the classification of accounting into management accounting and accounting accounting has more theoretical value and practical significance.
2.2 The significance of sub-sector, sub-product, sub-customer, sub-currency accounting is only to provide the basis for the implementation of management accounting. In the internal logic of a certain management system, accounting is only the foundation, accounting serves the management system, and only after the budget model, control method and assessment content have been determined can the accounting system be established to ensure that the accounting system serves the management system. Of course, sub-sector, sub-product, sub-customer, sub-currency accounting is not management accounting, they are the implementation of management accounting work in a link, belongs to the scope of post-accounting, can not be the establishment and implementation of sub-sector, sub-product, sub-customer, sub-currency accounting simplified for the application of management accounting in enterprises. This conceptual deviation and simplification of treatment is not only wrong in theory, but also harmful in practice.
3, establish a scientific cost accounting system
Scientific cost accounting system is the key to the implementation of management accounting. This is because cost information is critical to sub-sector, sub-product, sub-customer, sub-currency, and sub-marketing channel management. If there is no cost accounting system for sub-departments, sub-products, sub-customers, sub-currencies, sub-marketing channels, etc., it is impossible to build a budget management system. If there is no cost accounting system, it is impossible to analyze and judge the benefits of departments, products, customers, currencies and marketing channels. Without the establishment of a cost accounting system, it is impossible to make scientific and effective decisions from the different perspectives of departments, products, customers, currencies and marketing channels. If there is no cost accounting system, let alone control and performance appraisal.