【作者】 王利方；

【导师】 赵息；

【作者基本信息】 天津大学 ， 工商管理， 2010， 硕士

【摘要】 管理会计从20世纪初发展到21世纪,对帮助企业管理者科学地制定经营决策,合理地利用经济资源,有效地强化内部管理和提高经济效益起着十分重要的作用。20世纪70年代末期,西方管理会计学的理论被介绍到中国,管理会计这个概念开始在中国出现并被人们知晓。经过理论界与实务界多年的艰苦努力,管理会计已经在我国的企业管理实践中得到了一定程度的应用,其成效也值得肯定,在我国一些大型国有企业中的应用是比较成功的,但从总体上观察,管理会计理论同实践的结合还不能令人满意,还有不少需要解决的问题。如系统性不强,均衡性不足,主动性不够。改革开放后,我国的中小型制造企业获得了长足发展,怎样通过管理水平的提升使自己变强变大,成为摆在这些企业面前的一个课题。本文对一家公司从传统的家族企业成功转变为一家真正的跨国公司过程中,从2000年开始所推行的一系列管理会计活动进行了之实务研究,从战略制定、预算编制、日常管理控制、经营活动组织、财报系统设计、绩效评价等方面进行了案例总结。提出实务中如何将战略管理会计、目标管理、平衡计分卡结合制定公司目标,将预算、标准成本、作业成本、差异分析、ERP、绩效评价结合实现日常控制,将责任会计、管报体系设计、经营活动检视结合确保目标达成。管理会计与其它管理工具结合使用,并随着内、外部环境之变化持续改进,整合成一套管理会计支持系统,就能起到期望见到的效果。希望对国内中小型制造企业推行管理会计而改善自己经营体质使自己变强变大有一些借鉴意义。更多还原

【Abstract】 The development of management accounting from 20th century place very important role, which supporting enterprises on scientific management decision, rational economic resource utilization, internal management strengthening and economic benefits improvement.Management accounting was introduced to China in 1970. As per hardworking from both theory and practice, management accounting has been utilized in enterprise management in reality, and making good performance, especially national corporations. But from overall point of view, there is still some problem in coordination between theory and practice in management accounting, such as systematic weakness, development unbalance and lack of active. As from the reform and opening up, most of the medium and small-scale manufacturing companies have won tremendous development. Meanwhile it comes to an opportunity for these companies to become more successful through the way of management level development. There is a series cases for a specific enterprise development from a traditional company to an international management company, which including strategic, budget, daily management, business organization, financial reporting system designing, and performance evaluation. It also include how to define company target which combine strategic management accounting、MBO(Management by Objective)、and BSC(Balance Score Card) in consideration,how to take current control which combine budget、standard costing、Activity-based Costing、variance analysis、ERP、in consideration,how to guarantee the goals are reached which combine performance evaluation、responsibility accounting、the system design of management financial report、operating review in consideration。For best results,we must build up a management supporting system , link up management accounting and other management tools,continuous improvement with the change of Internal and External environment .It is my honor if the thesis is useful for the operating stronger of the medium and small-scale manufacturing companies by the practice of management accounting.更多还原