The Construction And Application Of Management Accounting Report System Based On EVA

In the condition of the information age and global economic integration, with the general trend of modern enterprise management and the telecommunication and network technology application becoming more and more popular. There are challenges to Management Accounting from enterprise management and organization internal structure change. The management goal of maximize shareholders value is more and more clear, so Value Based Management need to be penetrated into every aspect of enterprise management, in order to provide information to assisting management decision-making. Therefore, we need to make the accounting report system to reflect the trace of EVA management strategy, to make accounting report forecast and control in advance more efficient.The key of enterprise management is the implementation of aim to create the value of enterprise, pay more attention to implement value-based management. and economic-value-added. EVA is a indicator of directly measured the value creation, so applying it into Management Accounting system can make companies to operate for the target of value. Through rational utilization of equity capital, companies can avoid repeated and low efficiency of investment and make sure to maximize the shareholders'value. Therefore, the construction and application of management accounting report system based on EVA, help satisfy the frame of decision-making and controlling of enterprises, improve the management level of enterprises in the long-term development.The paper is based on the review of references on the Management Accounting report which research in the former studies, the writer research the method of the management accounting report based on EVA and reconstruct the, management accounting report system, implement the thought value-based-management into real estate and re-construct a complete set of management accounting report system. This study includes the following five parts:The first part is the introduction. Firstly introduce the researching background and summary of study abroad, then reviewed the value of the management accounting report literatures and abstract the beneficial opinion, and finally puts forward the writer's ideas and methods.The second part is the theoretical basis. This part respectively analyzes EVA theory and EVA value management system to the management accounting report, It is the foundation of following research of the management accounting report system based on EVA. Theory.The third part is based on the management accounting report EVA theory, including the objectives, information, the main characteristics, principles and framework of EVA management accounting report.The fourth part applied the theory into real estate enterprise, this is the core of this paper. This paper combined the management mode, concept system, the evaluation index of EVA management with real estate enterprise as an example, including the decision-making report and the control report. At last the writer identified the possible problems and put forward the corresponding solutions.The fifth part, firstly reviewed and summarized the innovations and reflect ed the limitation and future prospects of EVA value management system, and looked forward the prospect and direction of study.