Research On Management-based Reimbursement System Optimization Of H Group

Nowadays, with the development of network technology and the improvement of the level of information, market competition intensified.Development of information technology makes a huge impact on traditional accounting ideas,theories and practices.The focus of accounting management turns into the stage that financial accounting and management accounting are both valued. Competition in the market economy is increasingly severe, and the economic situation shows downward trend, The quality of cost management control significantly affects the economic efficiency of enterprises. The enterprises pay more attention to cost control while they are actively create income.Recalling the past, academic researches of enterprise cost control are more focused on how to reduce costs of production, while the attention of controlling the expenses for the period is not enough; Most studies of business expense reimbursement system are in the view of system development;Discussion in this regard from an accounting point mostly considered only on how to reduce expenses from the accounting point. Few people think about how to optimize the reimbursement system from the management point, making the system can also support management.H Group, as a large state-owned enterprises, has sheer size,large number of staff and complex management environment. Cost management and control is more important in terms of it. H group has taken effective measures in cost control, but to the management of demand, there are still many problems to be improved in the reimbursement process and detail.Therefore, this paper intends to start from the reimbursement system, optimizing the cost control through optimizing the reimbursement system,while also providing support for management.This paper firstly analysis the current reimbursement management situation, then points out the problems in the reimbursement system of H group, and optimize the system targeted to the problems based on the guidance information management theory, agency theory and refinement of management theory. The reimbursement system is fully optimized from four aspects:the budget session, information input link, review links and information output links.The optimization scheme,fully embodies the idea of big data, data processing, electronic signature, mobile clients,and other advanced tools,allowing optimized reimbursement system not only meets the needs of accounting reimbursement, but also provides strong support for the information users from the management level.