Probing Into The Integration Of Haier Group Management Accounting Tools

As the degree of marketization continues to deepen,the competition among enterprises is becoming increasingly fierce in our country.In order to seek survival and development in competition and obtain a favorable competitive position,enterprises must constantly improve their core competitiveness.The improvement of core competitiveness not only requires the enterprise to improve its technical level and product quality,but also requires the company to establish a management model that fits its own development.However,many Chinese companies have applied rigid management tools or mechanically transplanted successful management models from other companies.They have not formed a management model which is consistent with the company's own development.Therefore,according to the development of the enterprise,the realization of management model innovation has become an important issue for Chinese companies.Many companies have actively explored this important issue.Among them,integrating different management accounting tools to achieve management innovation is a method adopted by many companies.This article selects Haier Group as the research object.It combines case study method and normative research method and discusses the case of Haier Group's management accounting integration based on the perspective of strategic management.First,this article introduces the research background and significance.It reviews the concept of strategic management theory,the basic framework and the application of management accounting tools.Second,it introduces the concept and basic content of strategic management,the method and application of management accounting tool integration.This article expounds the theoretical basis of this article,including the theory of goal management,performance management theory and organizational structure optimization theory.Next,it introduces Haier Group's development strategy in different periods.This article focuses on the practice of its management accounting tool integration,including the integration of value chain management and activity costing,and the construction of a “full-flow” operating entity;management and benchmarking were integrated to establish "all-in-one" management accounting;a "one-to-one" management model was created based on the "full-flow" operator and "all-in-one" management accounting.Again,this article focuses on the effectiveness of Haier Group's management accounting tool integration based on the strategic management.We can find that Haier Group has formed an innovative management model.It has promoted the realization of corporate strategic management goals and enhanced its core competitiveness.Finally,this article summarizes the case study and considers that the development of Haier Group and the implementation of strategic management by enterprise are inseparable from each other.The key to the enhancement of its core competitiveness lies in the innovation of the management model.The innovation of the management model is based on the management accounting tools.Thereout,we can see that companies should adjust their corporate strategies according to different stages of development.In addition,enterprise application management accounting must be linked to strategic management,and aims at highlighting the corporate strategy.This article discusses the case of Haier Group management accounting tool integration and provides several references and guidances for Chinese enterprises to achieve management innovation.It also provides research ideas and directions for the discussion of management accounting tool integration based on strategic management.