The Research On The Internal Report System Based On Value Creation

Along with the development of global economic integration, the organizational structure of enterprises and businesses are becoming increasingly diversified, and the competitive environment also becomes more complex. The traditional financial report mainly provides the information for outside investors, creditors and other stakeholders, but the information it provides has not met the far more complex decision-making needs of the corporate management. As an important supplement to the financial report, the internal report should make the operating activities of enterprises under the management control to give a basis for all their decisions. The internal report provides not only ex-post evaluation information but also the information of the prior forecast and the process in control, which focuses on the services of enterprise management and can be better to meet the needs of internal decision-making. But in practice, the enterprises usually don't pay enough attention to the decision-making function of the internal report, which makes the internal report has not been widely used in the enterprises.The thesis based on the actual situation of the manufacturing industry, adopts the methods of normative research and questionnaire to investigate the application status of internal report in manufacturing enterprises, and points out the main-problems existing in the application of internal report based on value creation in manufacturing enterprises. With this as a breakthrough and the business flow of manufacturing enterprises as the starting point,the thesis adopts the activity-based cost management theory, the business process management theory and the system theory to build up a complete set of internal report system and discuss the organization and implementation of the internal report in manufacturing enterprises to realize it's value creation.The framework of the thesis is divided into the following five parts:In the first part, the introduction describes the background and the significance of topic firstly. Then the thesis summarizes the relevant references on the internal report both domestic and overseas, and proposes the research mentality and research method.The second part is the basic theories and theoretical basis of internal report system. The thesis builds the internal report system based on value creation, adopting the activity management of the management accounting theory, combining with the enterprise business flow management theory and the systematic theory. Then the thesis elaborates the basic theory of internal report, including the connotation, characteristics, principles, targets and functions.The third part is the existing application status of internal report based on value creation in manufacturing enterprises. This section mainly adopts the questionnaire method to carry on the investigation to manufacturing enterprises. And then this part recognizes the existing application status of internal report through questionnaire in manufacturing enterprises, and analyses the main problems of application of the internal report based on value creation mainly.The fourth part is the establishment of internal report system based on value creation in manufacturing enterprises. It raises the framework and the construction principle and the mentality of internal report from business flows of manufacturing enterprises. From the enterprises' business flows, the business activities of manufacturing enterprises are divided into investment activities, raw material procurement activities, production and operation activities, sales management activities and receipt management activities. So the internal report system based on value creation forms investment reports, raw material procurement report, production and operation reports, sales management reports and receipt management reports, to provide decision-making and management control information for enterprises' management.The fifth part is conclusion. It summarizes the innovations and the limitations of the thesis.