| 2016,the Ministry of Finance issued the "Basic Guidelines for Management accounting" "Accounting Reform and development" Thirteen-Five "Planning outline",marking the official management accounting construction into a national strategy.In the latest year of the world's most valuable goods TOP500,the proportion of Chinese enterprises has risen from 3% to 15%.Especially from the enterprise value,technology enterprises accounted for more and more big.According to the World Intellectual Property Organization,China applied for about 1.34 million(international)patents in 2016,accounting for 42% of the total number of patent applications worldwide.In the rapid development of science and technology,management accounting,as the future trend of China's financial accounting reform,must have a far-reaching impact on the operation and operation of scientific research enterprises.This article focuses on "Z Research company to build Management accounting application framework of the countermeasures" such a combination of practical and theoretical contribution of the scientific issues discussed and analyzed,in many management accounting tools to select a series of applications suitable for most scientific research enterprises,in the Z research company to build a management accounting application framework.In this paper,through understanding the development of management accounting in foreign countries and at home,the theoretical basis of management accounting,method content and the use of tools,combined with the status quo and general characteristics of Chinese scientific research enterprises,compared with traditional financial accounting,Z Scientific research company to build management accounting application framework for example,Detailed analysis of management accounting in scientific research enterprises in the research and development strategy planning and forecasting,investment and financing decision-making,project budget management,financial risk and internal control problems.Second,in view of the deficiencies found in the practical application of the management accounting idea method of Z scientific research company,combining the characteristics of the actual situation of Z Scientific research company,choosing suitable management accounting method and application,analyzing the existing problems in practice,making a reasonable solution,proposing countermeasures and improving,forming the applicable framework of management accounting.Moreover,it provides analysis and research for a series of applications in the process of enterprise management,and then improves the wide application of fusion degree of scientific research Enterprise and Management accounting theory method.Finally,in how to efficiently and effectively apply management accounting method tools,this paper puts forward some suggestions and innovative explorations on comprehensive budget management of scientific research funds,innovation of overall technology assets evaluation and financing channels,use of balanced scorecard and patent value analysis method,research and development innovation,market impetus and research tax planning.Z Science and Technology research and development company to build "five integrated" management accounting application framework,with research and development strategic planning and forecasting as the direction of the core,the project budget management as the basic method to research and development of industrial capital investment payback period management as the goal,with enterprise comprehensive risk management and internal control for the protection,Five-body structure formed by performance evaluation and information technology.Under the guidance of the application framework of management accounting,Z Scientific research company will promote its research and development results to a more reasonable direction of research and development,but also for its parent company to become one of the world's most competitive energy chemical enterprises strategic objectives to provide a strong support. |
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