Research About The Construction Of Management Accounting Information System

Twenty-first Century is the era of information technology.The modern information technology is rapidly penetrated into all areas of society.In this situation,the Ministry of Finance issued 2 documents to support management accounting.But in practice,most enterprises only use some methods of management accounting in a certain area or a certain link.Most companies do not allow management accounting to fully participate in enterprise management activities.In order to achieve the requirements of the Ministry of finance,enterprises should be embedded in the management accounting management.Enterprises to establish a management accounting information system,can provide timely and efficient management of relevant information.In this paper,JY Motorcycle Group as a case,the management accounting information system for the construction of a comprehensive in-depth study.This paper is divided into 6 parts.The first part is introduction.It introduces the research background and significance of the research,research ideas and methods.The second part is the literature review.It introduces the management accounting information system,the responsibility accounting system,the management function,the financial sharing center.The third part is the theoretical basis.It introduces the system theory,information theory,control theory,principal-agent theory,information cost theory and responsibility accounting theory.The fourth part is the basic framework of management accounting information system.It introduces the objectives,principles and basic ideas of management accounting information system.In the fifth part,It takes JY motor group as the research object and designs the system structure.It discusses the information supply and demand from the perspective of cost center,profit center and investment center.The sixth part is how to realize the Management accounting information system by Financial Sharing center.It discusses the realization mechanism of management accounting information system.The seventh part is the conclusions and deficiencies.It summarizes the main points of the thesis,and points out the limitations of the research and the further research ideas.