1, parsing the past
Management accounting mainly analyzes the past by further processing, reorganizing and expanding the information provided by financial accounting to better meet the needs of planning the future and controlling the present.
Step 2 take control of the moment
The role of management accounting in control is to correct the deviation in the implementation process in time through a series of index systems, so that the economic activities of enterprises can be carried out effectively in strict accordance with the predetermined track of decision-making.
Step 3 plan for the future
Prediction and decision-making are the main forms of planning the future. The role of modern management accounting in this respect lies in: making full use of abundant information, making rigorous quantitative analysis, helping management departments to grasp the situation objectively, thus improving the scientificity of forecasting and decision-making.
The functions of modern management accounting, such as analyzing the past, controlling the present and planning the future, are closely combined to play a comprehensive role and form a comprehensive function.
Extended data
The Relationship among Financial Management, Cost Accounting and Management Accounting
At present, the theoretical circle has been arguing about the ownership of the overlapping content of financial management, management accounting and cost accounting.
The reason for this situation is that, apart from the fact that some contents do have the same characteristics among disciplines, it also lies in the long-rooted concept of "big finance" and "big accounting" in China, and some scholars blindly emphasize the importance of this discipline and are biased against other disciplines. This paper intends to discuss how to solve the cross-cutting problems of these three disciplines.
We believe that in order to solve the cross-cutting problems among these three disciplines, we should first make clear the relationship between them. According to the species relationship of concepts, financial management, management accounting and cost accounting should belong to different disciplines.
Financial management belongs to the first level and is a parallel discipline with accounting. They are closely related in theory and practical work, but they are different in essence and object.
Financial management is the direct management of enterprise capital movement and its financial relationship. Its specific work includes the approval, collection, use, recovery and distribution of funds, and its purpose is to optimize the financial situation and improve financial efficiency.
On the other hand, accounting is an information system, which will not directly and specifically participate in the management of enterprise capital movement. It is engaged in accounting confirmation, measurement, recording and summary report, and its purpose is to provide all parties with information needed for decision-making, which should take into account the needs of enterprise management and financial management. Therefore, there are obvious differences between financial management and accounting in distinguishing two basic factors of different disciplines.
Because of this, the Introduction to Undergraduate Majors in Colleges and Universities issued by the Ministry of Education 1998 lists financial management and accounting as the business administration discipline in management, which points out the direction for the future development of the two disciplines.
Management accounting belongs to the second level and forms two branches of accounting with financial accounting. Since 1952, the word "management accounting" was formally adopted by the World Congress of Accountants, which marked the formal formation and recognition of management accounting as a relatively independent discipline. Modern accounting is divided into two branches: financial accounting and management accounting.
In the development process of nearly 50 years, with the introduction of new management theories such as system management school, contingency management school, information economics, agency theory and behavioral science into management accounting, the relationship between accounting and management is closer, the content is richer and the technical methods are more advanced.
Facts have proved that management accounting is indeed developed as a discipline different from financial accounting. Many international accounting organizations have set up special committees to study management accounting, which shows that everyone's understanding is basically the same. Therefore, it is inappropriate for a few scholars to think that management accounting should not exist alone.
Cost accounting belongs to the third level. As a subsystem of accounting information system, it records, measures and reports many pieces of information about department cost, and provides information for financial accounting and management accounting.
Among them, the results of cost accounting should be used for asset evaluation and income determination, and the whole process of cost formation, accumulation and carry-over should be included in the financial accounting framework based on double-entry bookkeeping, so the cost accounting part is recognized as one of the seven professional methods of financial accounting.
The contents of cost prediction, cost decision-making, cost control and cost assessment based on cost data provide the basis for the internal decision-making of enterprise management authorities and evaluate the performance of internal personnel, which obviously belongs to the category of management accounting. Therefore, the whole cost accounting belongs to two systems: financial accounting and management accounting.
Baidu Encyclopedia: Management Accounting