Construction, Management Accounting Control System Based On Modern Organizational Theory

The Managerial accounting as an important part of management has extensive applied foreground in the operational activities come from the microeconomic entity,its function and influence would stay in the whole operational processes , and also is a valid tool for the modern business enterprises to implement scientific management. Especially in the process of continuous creation in an organization and the economic globalization, modern Managerial accounting control system will relate to survival and development directly in the business enterprise. In the management of the modern business enterprise, to use and implement Managerial accounting control system scientifically, has extremely important realistic meaning for the business enterprises to succeed in the market of the vehement competition.This article reviewed the Managerial accounting's development, and analyzed the present condition, studied the organizational theory and the common developmental process between the organizational innovation and managerial accounting, and divided the development process into three stages: with management efficiency, intermediate integration and value creation as the guide. At the first stage, Managerial accounting mainly established two kinds of costing methods and standard cost system; at the second stage, the Managerial accounting mainly created the financial control or integration mode based on DuPont chemistry company and the G.M. company(includes capital budget, managerial budget, responsibility center achievement evaluation system etc.); at the third stage, Managerial accounting showed the new trend to non-accounting area, Such as the activity-based cost system, balance scorecard, quality costing, organizational accounting etc.In the end, this article reviewed our country's business enterprises how to apply the Managerial accounting when they experienced different organization structures got along with the changing situations. Then analyzes the main three types of organizational structure (H-mode, M-mode, U-mode) inthe modern enterprise group, establishes the Managerial accounting control system that is suit to different types in our country, based on the analysis to China Resource Corp., verifies the framework of Managerial accounting control system to the H-type organizational structure.