Management Accounting In The Heart Of Financial Controller

< p > < strong > easier said than done < /strong > < /p >

< p > easier said than done is the sigh of many CFO.

The idea of management accounting is the easiest to accept. For example, all kinds of tools that reflect the management accounting thought - balanced scorecard, budget and so on, everyone knows the specific theoretical system, and knows that it can play a huge role, but how to do it is not enough for everyone.

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< p > management accounting, like the application of the art of war, is clear about its principles and does not mean that it can be used freely.

CFO head of a large state-owned enterprise in Northeast China (I don't want to be named) is cautious about this. He has made a meaningful attempt to manage accounting. In the repetitive and regular work, he found out the way to realize the value of the enterprise, which is a management tool which is supported by skill and logic. The result is very good.

But why is it not widely used? Lu always believes that a major operation is needed, including the company's structure and personnel's thinking. This level of risk is very great.

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< p > general view of the road, Ji Ping, director of Beijing Technology and Business University's business school < a href= "http://www.91se91.com/news/index_c.asp" > accounting department < /a >, thinks that this is a very typical problem. He thinks that the western management accounting theory is rooted in the relatively developed capital market, the specific corporate governance structure and cultural soil, and the time to directly apply the western management accounting theory in China is not yet ripe. Therefore, we should first implement the purely technical management accounting method and gradually go to the higher level of the method.

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< p > CFO, CHEN Ye, headquartered in Singapore, CDMC Group China, has admitted that his understanding of management accounting has gone through a long period. He believes that in practice, because of the lack of understanding, he often feels that some tools are similar to financial management. For accounting management, two words can hardly be clearly understood. What is the difference between this accounting and the standard accounting? Even the professional financial members themselves are hard to tell clearly the concept, scope and function of management accounting.

If financial personnel simply understand and simplify the operation of management accounting, they may not be like financial management or accounting, but they are always out of doors and have no idea.

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< p > one thousand people have one thousand Hamlett in their eyes. There are one thousand kinds of cognition about management accounting in one thousand CFO eyes.

We think management accounting is magical and beautiful. How can we use it? < /p >

< p > < strong > varies from person to person < /strong > < /p >

< p > in the world's largest a href= "http://www.91se91.com/news/index_c.asp" > management accounting < /a > organization CIMA's summit in Shanghai, the Haier company, which has taken the lead in the management accounting application, introduces the experience. First of all, it reflects on the positioning of finance, the nuclear function is replaced by enterprise informatization, and the financial accounting needs to be pformed and managed to decide the future of the enterprise.

They think accounting after the accounts is equivalent to driving rear view mirror decision.

Secondly, Haier has carried on the comprehensive renewal to the cost concept, for example, the definition of cost is the end to end cost of the whole process, from entering the enterprise to delivering to the customer, and establishing a cross organizational borderless team, the cost target comes from the internal formulation, and the cost management should mobilize the enthusiasm of the whole staff, introduce a train of thought of the whole staff management, and propose to create value for the customer.

Because in terms of corporate philosophy, Haier advocates expanding customers, making employees bigger and smaller.

In a word, Ding Ping, vice president of China General Accountants Association, in a word, "financial management is the core of enterprise management, accounting is the foundation".

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< p > Haier although it has developed a road suitable for its own management accounting, this road can not be duplicated by other companies.

Professor Wang Jiping thinks that the idea of using management accounting in foreign countries must be improved, because the environment is different, the governance structure is different, the quality of personnel is different, and the traditional management style is deep-rooted.

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< p > Ren Yunlong, CFO of Beijing locomotive and rolling stock machinery company, has introduced his management accounting implementation process in detail. He believes that the implementation foundation is the support of management, because the company's successive leadership management concepts and ideas can keep up with the market, and are more admired for new theoretical methods and management tools.

They took the first step in management accounting, and they were about to break away from traditional accounting.

Ren Yunlong said that the SAP system has been running for a year, and some of them have reached the original design concept of real-time feedback information, but he is worried about the subsequent accounting function pferred to supervision, analysis and prediction, because he can not find the right person.

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< p > management accounting is tailor-made for enterprises. But what kind of material, style, effect and cost are necessary for the enterprise to consider carefully.

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< p > < strong > < a > href= > http://www.91se91.com/news/index_c.asp > > personnel > /a > bottleneck < /strong > /p >

< p > almost every CFO interviewed thinks that personnel problem is the biggest bottleneck in implementing management accounting.

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< p > Lu believes that the particularity of enterprise operation and management is quite different from that of management accounting textbooks. There are certain adaptability problems in the use of management accounting methods to solve the special problems of enterprises.

And management accounting requires that the internal management of the enterprise is clear enough, and it is difficult to cultivate itself, let alone what skills need to have.

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< p > Chen Ye analyzed from the training system of accountants. He said that most accountants who came from finance were weak in management and economics. The main reason why management accounting is difficult to play in financial field is the weak foundation of theory, practical understanding and deep understanding.

Therefore, accountants can expand their management and economic vision on the basis of their own professional knowledge so as to master and use management accounting before they can play a greater role in business management.

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< p > Wang Jiping analyzed the phenomenon in depth. First of all, he thought that the motives for implementing enterprise management accounting came from many aspects. Because of the less spontaneous ones, what we got was the form of management accounting, which lost the soul of management accounting. Because of the fact that the application of real management accounting is few, the theoretical research that is suitable for China's national conditions has been progressed slowly.

Wang Jiping's prescription is to use pure technology first, pure technology can be obtained from business school classes, or at the level of implementation, it can be hired by consulting agencies.

In doing middle school, learning, doing and doing will finally achieve full absorption and digestion.

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< p > but for Ren Yunlong, he is most eager to recruit personnel who have practical experience in production, purchase, marketing, infrastructure and other systems. After all, bookkeeping is no longer the daily work of accountants.

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In order to achieve this goal, enterprises should not only stay at the level of attracting talents, but more importantly, cultivate talents. P

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< p > based on the plight of the above-mentioned management accounting, the "second award of management accounting international forum" and "China's best management accounting practice Award" ceremony will be held in Beijing early next month.

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