Research On Upgrading Of Digital Transformation Of J Group’s Management Accounting

In recent years,the digital economy has become a new factor in economic development and an important force in changing the global competitive landscape.In China,the proportion of the digital economy in GDP has been increasing year by year.The 14 th Five Year Plan clearly proposes to “accelerate digital development and build digital China ”.In this context,enterprise digital and intelligent transformation is imperative.Moreover,it is necessary to continuously expand and upgrade the digital management capabilities of enterprises in conjunction with the development of the digital economy.Only then can we leverage the digital competitive advantage in the fierce market competition.The advent of the era of digital intelligence has accelerated the transformation of enterprise accounting from traditional accounting to digital decision-making management.The intelligent transformation of management accounting is imminent.This thesis focuses on sorting out the cost control,comprehensive budget management,financial report and performance management tools of the management accounting of energy enterprise J Group.Based on the perspective of digital management,with the help of relevant tools and digital technologies of management accounting,this thesis studies the digital transformation and upgrading of group management accounting to provide decision-making basis for enterprise management.Subsequently,a survey questionnaire was conducted to investigate and analyze the current situation of J Group’s management accounting digital transformation,and to deeply analyze the problems existing in J Group’s management accounting transformation.This includes problems such as data barriers,shallow platform construction,a lack of emphasis on the digital transformation of management accounting,and a chaotic management framework.Further analysis of the underlying causes of these problems will be conducted.On this basis,from the perspective of data digitalization,platform digitalization and business digitalization,a detailed analysis is conducted on the strategic goals,current situation,and existing problems of J Group’s management accounting digital transformation.By using management tools such as cost control,comprehensive budgeting,intelligent financial reporting,and performance evaluation,the digitization transformation goals are further refined.At the same time,the importance of the platform and data should be considered to design a management model of more digital.And propose safeguard measures in terms of organization,resources,and mechanisms,in order to achieve the digital transformation and upgrade management of J Group’s management accounting,truly realizing the digital decision-making of management accounting.By utilizing big data technology to promote the acquisition and utilization of information which can better serve enterprise strategic decision-making and gradually strengthen decision-making management accounting.Through the reconstruction and integration of internal organization and external value chain,and the process and structure reconstruction of enterprises,the digital function of management accounting can be truly played to further create value for enterprises.