Business decision plays a very important role in the development of enterprises, which refers to the decisions taken by enterprises in some important aspects such as business activities. These decisions must be made through certain authority and some important procedures. The management decision of an enterprise includes the management of funds, finance and products, as well as the marketing measures and other main management methods of the enterprise in the market. Management decision-making has the characteristics of pertinence, feasibility, selectivity, predictability and real-time. Accounting information plays a key role in business decision-making.
Accounting information plays a very important role in enterprises. The systematization of accounting information can enable operators to better understand the business situation of enterprises, control enterprise management by objectives according to the development situation of enterprises, and never put forward some business decisions suitable for their own enterprise development. Generally speaking, in enterprises, the job of accounting is to process and control information. We can use some professional methods and skills to understand the changing characteristics of accounting information, effectively record, analyze, process, control and transmit accounting information, so that explicit information can be fully displayed in front of decision makers and provide favorable help for business decision-making of enterprises. In accounting work, the control of accounting information is an organizational means of target management, which can help enterprises improve the existing management methods, assessment systems and work standards, make the business model of the whole enterprise more optimized and play a more important role.
Second, the characteristics of accounting information
Reliability of accounting information. Accounting information is different from other news. The authenticity of information is related to the development of the whole enterprise and has a very important impact on future business decisions. Therefore, when adopting, analyzing or processing accounting information, we must ensure the reliability of accounting information, that is, enterprises must transmit explicit information based on actual situation or business transactions, and confirm, measure and report accounting information through real development. Accounting information is the main information basis for enterprises to make business decisions. When checking or relying on accounting information, we must ensure the authenticity, reliability and integrity of accounting information. If there is unreliable accounting information, it will bring wrong information to the managers of enterprises, mislead managers' decision-making, and thus bring huge economic losses to enterprises.
2. The relevance of accounting information. Accounting information not only reflects the economic development of enterprises, but also is related to the decisions of enterprise investors, enterprise decision makers and the public, that is, accounting information should be relevant. The relevance of accounting information enables the decision-makers of enterprises to understand not only the past development and current operation of enterprises, but also the needs of the public, so that the business decision-makers of enterprises can better evaluate the advantages and disadvantages of their own enterprises and make business decisions conducive to the development of enterprises in combination with the needs of the masses.
3. Clarity of accounting information. When collecting and recording enterprise accounting information, we should not be sloppy and vague, but must wake up the collection and recording of accounting information based on the principle of truthfulness and clarity. Vague accounting information not only makes it difficult for managers to analyze, but also often misleads managers and makes them get wrong accounting information. The clarity of accounting information can help enterprise managers better understand the actual situation of information reaction, improve the usefulness of accounting information, make accounting information play its due role and meet the requirements of different users for accounting information.
Third, the importance of accounting information in enterprise decision-making
1. Accounting information is a concrete reflection of the financial situation of an enterprise. In the process of development, enterprises should not only grasp the market demand and make business decisions that are beneficial to their own enterprise development, but also supervise and adjust their own enterprise development. At the same time, an enterprise should fully understand its own development and adjust the full utilization of various resources within the enterprise on the premise of its own enterprise goals. Enterprises can know their own situation through some accounting information, fully understand the development of enterprises according to the distribution of economic resources, financial resources, operation and profitability of enterprises, and make the next organization and planning according to these accounting information. In the process of enterprise development, the content presented by accounting information is a true portrayal of enterprise development, reflecting the financial and operating conditions of enterprises, and providing favorable conditions for enterprise managers to comprehensively measure and understand enterprises.
2. Accounting information participates in the planning and decision-making of enterprises. The development of an enterprise can not be separated from the link of planning. The so-called planning work is to imagine the future according to the current development status and market demand of the enterprise, select the target in advance, and plan the specific business development plan according to the actual situation, so as to achieve the future goals. In the planning process, it is necessary to determine whether to take some business measures or actions or choose some reasonable planning schemes according to the actual development of the enterprise. Such a job is called decision-making. When planning, we need to rely on some practical information and a lot of accounting information to support future planning. A large amount of accounting information can help enterprise managers fully grasp the profit, cost, sales and capital of enterprise development, and can analyze and predict the future development trend of enterprises according to these accounting information. We can also use these accounting information to plan the future development direction and mode and grasp the future economic activities of enterprises. In the process of enterprise planning and decision-making, accounting information can enable enterprise managers to understand the development of enterprises more comprehensively, balance the development of various resources in planning and decision-making, make effective, reasonable and economical use of resources, and thus obtain the greatest economic benefits.
3. Accounting information control and evaluation of enterprises. The accounting information of an enterprise not only reflects the development of the whole enterprise on the surface, but also helps the managers of the enterprise to better analyze the development and future planning decisions of the enterprise, and for the enterprise, accounting information also plays a role in control and evaluation. Control and evaluation work is an important link in the normal development of enterprises. Control can interfere with the development direction of the enterprise in some way, so that the actual development direction of the enterprise can be carried out according to the original predetermined goal or plan. In the assessment process, through the comparison between the plan and the actual situation, the reasons for the differences are analyzed, and the economic responsibilities are found, so as to determine the specific ways to achieve the enterprise goals through the unification of responsibilities and rights. Accounting information plays an important role in enterprise control and evaluation. Through the tracking of daily business activities, it is used to evaluate and assess the actual development status and achievements of the enterprise, and at the same time feed back the information to the leadership to achieve the purpose of controlling and evaluating the whole enterprise.
Four, enterprises should establish an accounting information system to support decision-making.
With the in-depth development of economic system reform, information management has gradually penetrated into all departments of enterprises. For enterprises, the position and role of accounting information in business decision-making will become more and more important. In order to achieve rapid development, enterprises must understand and recognize their own development situation and pay enough attention to the actual situation reflected by accounting information. Therefore, in the development of enterprises, each enterprise should establish a cross-level information system to support decision-making, provide accurate accounting information in time, make business decisions that are beneficial to the development of its own enterprises, and scientifically implement business decisions to strengthen the competitiveness of enterprises.