Management Accounting ---- weakness of domestic management software - management software, office software - office supplies industry

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Nowadays Management Software Industry in the country in the ascendant, as represented by ERP management software management software market to become the protagonist. However, the content management software has different opinions, each factory management software products introduced in different functional orientation, while others focus on the financial functions, and some focus on manufacturing capabilities, and some focus on customer relationship management functions, but most vendors do not attach importance to software The management accounting function, this paper should talk about management software management accounting function.





1, management accounting and financial accounting differences
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First we look at from the perspective of the accounting profession of Management Accounting and Financial Accounting. Corporate accounting system can be divided into two main subsystems: financial accounting systems and management accounting systems. Financial accounting system is mainly for external information users in the financial information, such as tax authorities, shareholders of listed companies, banks, securities regulatory bodies. Financial accounting system based on government rules and practices dealing with the economic and business enterprises, such as corporate accounting system, accounting standards, stock accounting system, external provision of the specified report format. The financial information is used for investment decisions, evaluate the enterprise's overall business conditions, monitoring is a violation of corporate laws and regulations.





Management accounting information systems for internal corporate users of financial information, such as management, production department, technical department. Management accounting system based on self-determined approach to business enterprise financial operations, different enterprises may be very different processing methods, information content and form very different. The financial information is used for internal product decisions, production decisions, decisions made, or outsourcing the internal decision-making. Therefore, often referred to as external accounting financial accounting, management accounting often referred to as internal accounting, financial accounting information is usually the company's overall information management accounting information is usually very detailed and specific.





More internal management accounting, but the most important two aspects, one cost accounting, and second overall budget. The main contents of cost accounting is based on the characteristics of business enterprises select the appropriate costing methods, such as batch costing, cost calculation step, standard costing, activity-based costing, etc. The goal is to get a full accounting and detailed The correct cost information, including product costs, departmental costs, order costs, customer costs, operating costs, distribution costs and other dimensions of cost information. The main content of a comprehensive budget management is based on the annual corporate business goals, division of the budget unit, budget, design professional content, choose the budget cycle, the preparation of enterprise business budget and financial budget, and according to the actual operation of the differences were analyzed.





Second, management accounting in business management position and role





Management accounting information is the most important needs of internal management information, enterprise decision support system the most important part. In contrast, financial accounting information as the main service to external users, more emphasis on the reliability of information and compliance, internal management role for far less than management accounting information. Of course, a long long time because of domestic economic environment and corporate status of case management, domestic enterprises are generally not taken seriously enough the importance of management accounting, and even a considerable number of corporate management and finance staff do not understand financial accounting and management accounting differences. With the domestic market and gradually improve the economic environment, businesses rely more and more competition between the fine degree of internal management, and management accounting of the conduct is an important part of managing fine. For example, the cost information is the most important basic information, detailed and accurate cost information is product pricing, product profitability analysis, outsourcing decisions, cost control and departmental management performance evaluation activities, and many other basic information, there is no accurate cost information to support , the decision-making almost impossible to start. Again, the overall budget management is the management control to ensure that an important means to achieve strategic objectives, as the basic method of modern business management is widely used, enterprises should be the goal of modern enterprise level by level, until the implementation of each department at all levels individuals, consistent with the company having a common goal, a comprehensive budget management is the most important means of budget management is also cost enterprises an important means of control.