Interpretation Of Management Accounting And Strategic Accounting

The history of the development of accounting industry is a history of enterprise development.

The two world war changed not only the political structure of the world, but also the rapid growth of the global economy.

After World War II, the degree of socialization of capitalist production has been unprecedentedly developed, and the development of modern science and technology and economic management science has been developing rapidly.

The rising enterprises in Europe and the United States began to focus on the financial operation and management of enterprises. The demand for cost management is increasingly strong, and business accounting management has become the mainstream. Management accounting has set off a wave in the development of western enterprises.

In the early days of China's founding of the people's Republic of China, in the age of lack of social goods, enterprises could survive and develop as long as they could produce goods to meet the needs of the society. The responsibility of accounting in this era is mainly to remember good accounts.

With the enrichment of social goods, enterprises must control costs and create profits as much as possible if they want to survive and develop.

The responsibility of Accountants in this era is mainly to control costs.

Then, in 1980s, the old eastern China finally chose to open the door to the world. During the spring rain of reform and opening up, enterprises springing up everywhere springing up the upsurge of business accounting management in Chinese enterprises.

At the same time, the emergence of a large number of listed companies has promoted the emergence and growth of a large number of audit firms.

The traditional financial accounting with the core of accounts receivable and receivables seems to have failed to meet the needs of business managers. The traditional ex post direction of financial accounting has made business managers frustrated and headache.

As a result, the accounting discipline, based on the cost accounting in 1930s, closely cooperated with the needs of modern management theory and practice, gradually formed a management accounting system aiming at providing financial information for the enterprise's internal management and management, so that accounting work can be pformed from traditional account keeping, account checking and reimbursement to control and analysis.

The emergence and development of accounting is a great change in the history of accounting development. Since then, modern accounting has formed two branches of financial accounting and management accounting.

With the rapid development of modern production and the improvement of the level of economic management, computer technology has been widely used in accounting, so that the operation procedures such as collection, classification, processing and feedback of accounting information have been free from traditional manual operations, and greatly improved the efficiency of work.

Fundamental change.

Noah consulting said that more and more enterprises are now in charge of management accounting.

For example, high investment and long cycle real estate enterprises, such as fine operation, complex management chain of coal enterprises, such as long supply chain, complicated financial procedures and heavy task of retail enterprises, all of them can achieve the high efficiency of financial management in order to control in order to use the management accounting.

However, business managers are always "greedy". They pay more and more attention to the guiding role of accounting for strategic management of enterprises. They even want to make accountants an all-around weapon, not only to keep accounts, not only to analyze and control them, but also to analyze the external environment of enterprises, to see competitors and to control internal operation costs, so as to achieve the effect of beforehand guidance, so as to assist the overall strategic planning and implementation of the company.

We often say how big the heart is and how big the universe is.

The increase in demand for capital, especially capital operation, has prompted strategic accounting to grow.

The emergence and attention of strategic accounting represents the pformation of modern accounting from the role of bookkeeping into an important tool for pre control.