Research On The Application Of Management Accounting In The Cost Control Of Postal Enterprises

In the face of fierce global competition,An increasingly open market and the new situation of deepening the reform of state-owned enterprises,the market competition faced by postal enterprises is becoming increasingly fierce.Enterprises are paying more and more attention to the management and control of their own costs and expenses,and seeking ways to reduce costs,increase efficiency,and increase revenue and reduce expenditure.It is necessary to effectively use management accounting tools to achieve the main objectives of refined management and value creation.Since 2016,the postal enterprises have been facing the development of new situations and new tasks,actively implementing the "one body and two wings" business development strategy,and strive to create a transition period of three new growth poles.As the core supporting department of the enterprise,the financial department must deeply understand the current situation and tasks.The traditional financial accounting system management method has become more and more unsuitable for the needs of business management under the new situation,and the introduction of modern management accounting tools.Promotion and application become inevitable.Management accounting stems from financial management.As a modern financial management tool,it is increasingly favored and applied by domestic and foreign enterprises.At present,most enterprises in China generally adopt management accounting to provide managers with accounting information that effectively reflects the business operation status,to help managers make scientific and rational management decisions,and better achieve corporate management control objectives.This paper selects Chongqing Branch of China Post Group Corporation(hereinafter referred to as H Company)as the case analysis object.From the perspective of empirical analysis,it fully combines comprehensive budget management theory,interactive control ethics and value chain analysis theory,and uses cost management and budget.Accounting tools such as management,fund management and performance management.On this basis,the various business departments of the company need to select and apply appropriate management accounting tools,such as value chain analysis and key performance indicator method,in accordance with the characteristics of their own business and business management needs.During this period,efforts should be made to develop ideas and innovative methods.The theoretical study of the management accounting tools of the company's actual situation,the actual problems of the management accounting of the stage H company have emerged,and the implementation plan of the management accounting in the cost control of the company H is further analyzed.Finally,from the three aspects of designing management accounting standard system,based on value chain analysis theory,constructing company value chain and improving company management level by means of budget management,the application of management accounting in cost control of H company is proposed,in order to apply management accounting to H company.Form guidance and help,and provide reference for application management accounting of similar enterprises.