Finance is a kind of work, and management embodies wisdom. Enterprises have reached the fork in the road of continuing financial accounting and developing management accounting. For financial personnel, this is not a left or right multiple-choice question, but a forward or backward knockout.
Entering data seems to be not a new direction for accountants, especially when accountants are always dealing with data. That was not the case. Management data and accounting data are not equivalent, but there are huge differences.
Each company has corresponding management expenses, which are generally included in the "management expenses" accounting. Traditionally, the definition of administrative expenses seems to be only related to administrative costs, but in fact, these administrative expenses are really used by administrative departments. Can people in the administrative department effectively control this part of the funds? Obviously not. As far as travel expenses are concerned, all departments have business trips, but business trips based on business expansion activities, business trips based on network operation and maintenance, and business trips based on human resource management are all included in traditional accounting subjects, and there is no difference. In the division of financial management of Guangxi Unicom, the cost is divided into five categories. For example, travel expenses based on business development activities are clustered as "market route cost", travel expenses based on network operation and maintenance are classified as "network transportation route cost", and travel expenses based on human resource management are classified as "administrative comprehensive route cost".
Re-clustering and displaying traditional accounting data in this way can be closer to the business activities and management needs of enterprises, and can better reflect the complete input-output relationship of all management lines in enterprises, thus promoting the internal mining of value. And for business departments, such accounting has obviously enhanced their sense of responsibility to control costs. In the past, because a considerable part of costs and expenses were generally accounted for and collected, it was inevitable that there would be a "big pot" situation, and the business department's awareness of cost control would be weak.
The process from the financial department to the marketing department is as difficult as changing careers. However, Guangxi Unicom has such a successful case. This is the most typical case of growing from an ordinary financial officer to a management accountant.
"In enterprises, especially state-owned enterprises that have developed to a certain scale and degree, the business is very complicated and needs strong support from the background. In this context, the approval process under enterprise accounts is often very common and complicated. In order to complete these approval processes efficiently, there is a contradiction between management demands and financial control. This is because if a lengthy approval process is set to achieve the goal, the efficiency will be greatly reduced, and if the approval process is too simple, risk monitoring may be lost. Management accountants need to solve this contradiction first. " Experts said.
This requires accountants to be consciously familiar with the process and state of the whole company, design and constantly optimize the correlation and closed loop between various systems, assess the possible risks and loopholes in the process in advance, strengthen effective control measures, optimize the authorization system and improve efficiency.
In the eyes of accountants, account books are the foothold of financial management, and many analysis and management should start from account books. To become a management accountant, it is necessary to cross books.
"An important sign of management accounting is that financial management can enter the business level and have a certain right to speak. In the process of determining the business model and business policy of an enterprise, there must be a financial shadow, not that at the end of the enterprise, the financial department enters the market as a firefighter or even a garbage collector. "
20 14 IMA China member salary survey report shows that worldwide, the income level of professionals with CMA certification is at least one third higher than that of their peers without CMA certification; Young professionals (under the age of 29) benefit the most from CMA certification program, and their average salary is 96% higher than that of young professionals without certification. In the recruitment market of foreign companies, CMA is the first choice for recruiting financial managers and chief financial officers, and it is a powerful "stepping stone" for CEO and CFO positions. CMA experts in Gao Dun said that CMA was introduced by American Institute of Management Accountants (IMA) to meet the needs of management accounting development and international operation of enterprises, which doomed CMA to keep up with the pace of enterprise development. Registered CMA can be qualified as cost accountant, management accountant, senior accountant, financial analyst, budget analyst, financial manager, chief financial officer, treasurer/group finance minister, chief financial officer (CFO), chief executive officer (CEO) and other positions.
This requires accountants to discuss the feasibility of the project from the perspective of business, and through the evaluation of the feasibility of the project, it will be integrated into the prediction of the company's business development trend and the corresponding resource allocation, rather than just looking at the sea from a distance.
Entering the system for profit and development In this era of micro-competition full of all kinds of information, the financial personnel of enterprises are experiencing an unprecedented era of big data.
Along with big data, there are various systems that are ubiquitous in enterprises. At present, enterprises need such people. They should be familiar with computer operation, have relevant financial knowledge, and be able to see through the management effect, possible business risks and financial risks brought by the system.
Many management systems used in enterprises have been divorced from the traditional representation of lending relationship in financial management. The higher the system concentration, the more sinking the management operation. Since the establishment of a large-scale ERP system in 2009, China Unicom has realized the infiltration of financial data from a business or project, and the traditional accounting operation is automatically connected to the system. Under this system background, a great demand of enterprises for managerial accounting talents lies in being able to see and distinguish the system clearly, that is, not only to use the system, but also to manage the system to a certain extent, so as to turn the system management into a layer-by-layer infiltration and interlocking of the financial system.
Bian Xiao, an online school in Gao Dun, introduces you to various scenic spots in the United States: the National Gallery of America.
The National Gallery of America is one of the most beautifully built and richly collected galleries in the world, with a collection of more than 40,000 works of art in Europe from the Middle Ages to modern times and from the American colonial era to modern times. In the exhibition area on the second floor, paintings of different periods are displayed in various exhibition halls. The shape of the art museum adopts the ancient Roman structure and is divided into two parts. One is a western neoclassical building with ancient Greek architectural style; The one in the east is a triangular building full of modern style.
Thank you for your question. More accounting questions are welcome to be submitted to enterprises in Gao Dun.
Gao Dun wishes you a happy life!