Application Research Of D Company Management Accounting Based On The Integration Of Industry And Finance

In recent years,the state has paid more and more attention to the construction of management accounting system,set up management accounting case base,set up management accounting qualification examination,which makes the field of management accounting flourish.At the same time,the international economic environment is complex,economic downward pressure is greater,and various industries are deeply affected.The communication industry plays an important role in the social economy of our country.Under the influence of the policies of increasing speed and reducing fees and adjusting the settlement between business networks,the competition environment of the industry changes dramatically,and the communication companies face great competition and threat.The change of economic environment,the saturation of traditional business in communication industry and the internal problems of communication companies all put forward the financial transformation requirements,traditional finance must be transformed to management accounting direction.Management accounting is based on the integration of industry and finance,breaks down the barriers of business financial communication,makes the business financial process permeate each other,reduces the financial level,improves the work efficiency,helps the enterprise to create value,and improves the core competitiveness of the enterprise.At the same time,communication companies adhere to the transformation of interconnected operations,the strengthening of information technology for the development of management accounting to provide a strong support,communication enterprises will combine their own competitive advantages,orderly promotion of management accounting work development.Based on the above background,the application of management accounting of D company is further studied by combining theoretical research with practical cases.On the basis of combing the basic theory of management accounting,this paper studies D current situation of management accounting application of D company.The main contents of management accounting include optimizing the financial organization structure,constructing the management mode of "management accounting financial sharing" through the financial sharing center,putting forward the construction of professional financial system which meets the requirements of D company's development,innovating the concept of budget management and cost management,putting forward the concept of dynamic budget management and value cost management,and pursuing the living unit of grass-roots responsibility.From these aspects,the application effect of management accounting in communication enterprise is analyzed,and it is found that the integration of industry and finance optimizes the management of the company and realizes the linkage of management;improves the efficiency of operation and promotes the maximization of enterprise benefit;promotes the strategic transformation of enterprises and promotes the efficiency of resource allocation.Finally,this paperanalyzes the problems existing in the application of management accounting,and puts forward some suggestions for optimization of the problems existing in the application of management accounting.It is hoped that through this study,it can provide important guidance and help for the development of other enterprises,promote the construction of management accounting system and promote the development of the industry.