Construction And Application Of Management Accounting’s Report System In D Company

In 2013,the Ministry of Finance set the development of Management accounting as the direction of the transformation and upgrading of accounting work and formally opened the curtain of Management accounting.In the following five years,the Ministry of Finance issued a series of documents.Management accounting has been mentioned by the government as a strategic height.He has comprehensively promoted the construction of Management accounting’s system and has become an important measure to advance the modernization of the National governance system and governance capabilities.The managers of the company also increasingly hope that through the application of Management accounting,they will provide more relevant,reliable and systematic accounting information for internal management and support their decisions.As the carrier of Management accounting’s information,Management accounting’s report has become the focus of corporate managers,and the construction of Management accounting’s reporting system applicable to the internal management needs of enterprises has also become a hot topic in theoretical and practical circles.Based on the theoretical research and practical exploration of Management accounting at home and abroad,this paper analyzes the external motivation and internal needs of D Company to build Management accounting’s reporting system by using methods such as interviews,case analysis,and questionnaires,and takes decision information support and value creation as the core requirements.Build a Management accounting reporting system based on strategic layer,management layer,operational layer and thematic projects,and apply it in the internal management practice of D company to demonstrate implementation effectiveness and application benefits,in order to better apply the Management accounting tool for similar enterprises.The construction of Management accounting reporting system provides practical guidance.The conclusion of this paper is that: Management accounting’s reporting system is essentially an information carrier that uses Management accounting’s tool to collect,transmit,feedback,and evaluate enterprise management activities;With the increasing application of Management accounting,the construction of Management accounting reporting system has become an important part of the internal accounting work of enterprises;The construction and application of Management accounting’s report system of D company is forward-looking in practice,and has produced good results and benefits.Its practice has a certain reference role for the cultural goods manufacturing industry.