Research On The Application Of Management Accounting Report Under The Background Of Financial Strategy Transformation

With the increasingly perfect market mechanism and the increasingly fierce market competition environment,the enterprise is expanding its scale,and the complexity of operation is increasing.The customer difference is becoming more and more obvious.The extensive management mode can not meet the management needs.Therefore,in order to meet the needs of enterprise development,financial strategic transformation came into being.Strategic landing requires enterprises to carry out supporting reform,reform the organizational system,establish supporting organizations,and design efficient and reasonable strategic resource allocation plan with strategic orientation.Through process optimization,enterprises eliminate non value-added operations and promote the deep integration of industry and finance.However,the traditional financial accounting reporting system is mainly for the past,providing information to external stakeholders,there is a certain lag,and far from meeting the needs of internal managers at all levels.Management accounting report can effectively make up for the deficiency of financial report and provide real-time operation data for management decision-making reference.Therefore,the purpose of this paper is to give full play to its role in value evaluation,decision-making information,risk control and other aspects through the research on the information transfer process and system framework of management accounting report,to build management accounting report with value orientation,and finally to help realize the maximization of enterprise value.Based on the above situation,this paper selects 3Trees company as a case to study the application of management accounting report in the process of its financial strategy transformation.In 2011,3Trees formally invested in the value creation oriented expansion financial strategic transformation,emphasized the promotion of management accounting concept at the top-level design level,timely changed the internal organizational structure to adapt to the deep integration of industry and finance,and formed a management accounting promotion application paradigm of top-level design first,then relying on strategies and tools.Under the guidance of the top-level strategic goal setting and strategic planning,the strategic goal is fully decomposed and covered to the business management unit and individuals,and the business planning,implementation planning and effect evaluation are made.The multi-level management accounting report transforms the strategy into simple,clear,specific and quantitative action plans and objectives,improves the strategic execution and coordination efficiency,and helps the financial strategic transformation and the achievement of business objectives.Through the application of management tools and the support of multi-level management accounting reports,the management effect achieved by 3Trees company makes it become the management benchmark of the whole industry.Through the research,this paper draws the following conclusions:(1)the application of management accounting report,improve the way of enterprise performance evaluation,and promote the deep integration of industry and finance;(2)the multi-level internal report helps the transformation of financial strategy;(3)the information construction is the guarantee for the efficient function of management accounting report.Through the implementation of management accounting,3Trees finally found and created value,providing a vivid model for other enterprises to apply management accounting.Finally,based on the summary of the overall application of management accounting report under the background of financial strategy,this paper puts forward two enlightenments,which are worthy of reference for other enterprises.