Based On The Construction Of A Manufacturing Enterprise Management Accounting Report System Research

Since twenty-first Century,along with the economic globalization and market integration development process deeply,enterprises are facing the two most important problems:development and competition.Perfect internal management system and the unique core competitiveness,has become a prerequisite for the development of enterprises.The information provided by accounting affects the internal management and core competence of an enterprise.Financial accounting is mainly responsible for the external stakeholders of the enterprise,which requires the information to be provided with authenticity;management accounting is mainly responsible for the development of enterprise business strategy of internal management.In recent years,the manufacturing industry is affected by the national macro-control policies,the development of rapid,industry development situation is good,and create a higher profit.Results while encouraging,but compared with foreign enterprises with advanced technology and management philosophy,Chinese manufacturing enterprises of the industry structure and management mechanism is very backward,resulting in enterprise resource configuration is not reasonable,and excess capacity.Therefore,in the manufacturing enterprises to establish a sound management accounting system,to strengthen the core competitiveness of enterprises to become the urgent need to solve the problem.Based on reading a lot of literature on the basis of by and a company related personnel interview,investigation and analysis found a company in accounting management of the use of existing problems,and puts forward some countermeasures and suggestions of the author of the theory of management accounting and financial reports according to the.This paper mainly consists of six parts:The first part is the introduction:in the case of reading a lot of literature,this paper analyzes the background and significance of this study,introduces the theoretical significance and practical significance of the thesis.In addition,the paper introduces the ideas and methods used in the process of exploration,and the possible contributions and deficiencies in this paper.In the second part,the theoretical knowledge used in the process of constructing the management accounting report system is simple.Finally,on the basis of these theoretical methods,the framework of management accounting report is explored.The third part mainly introduces the application of management accounting report system in China and abroad,analyzes the causes of these problems and the existing problems and deficiencies in the practical application of management accounting report system.The fourth part mainly introduces the characteristics of A company and A company's application status of management accounting,and finds out the problems existing in the use of these problems,and makes a brief summary of these problems.The fifth part,carries on the optimization to the a company's existing management reporting system,this part is the most important part of the whole article,according to the design principles and ideas of management accounting report system,combined with a company's business characteristics and business process design a suitable report system of a company.The sixth part,the summary and outlook.Through the analysis of the local and the conclusion of this paper is not perfect,and to analyze the possible contribution and deficiencies,and on China's future development prospects of management accounting were summarized.Innovations of this paper are including the following aspects:in a particular industry as the research object,on management accounting report in the enterprises in the use of investigation,find the existing problems,and puts forward relevant improvement measures,compared with pertinence,also on management accounting report told the suitable expansion.The use of case studies and field interviews to study the use of management accounting reports in manufacturing enterprises.In this paper,the deficiencies of the.Due to the scope of the study,and also the lack of systematic understanding of the manufacturing industry,coupled with some information on the confidential nature of the enterprise,so inevitably there will be inconsiderate place when constructing the system.Hope to have the opportunity to have a more in-depth understanding of manufacturing enterprises,so as to obtain a more comprehensive conclusion.