摘要
管理会计的功能不仅包括组织管理控制等后台管理,也包括围绕前台业务活动而展开的信息提供与决策支持。与组织控制功能即通过责任中心的绩效评价与激励机制、促进部门间的合作协调等后台管理属性不同,管理会计的前台属性要求管理会计活动高度介入企业内部价值链(研发与设计—采购与制造—营销与售后服务)的各个环节,通过提供有关成本、价值等"过程中"的、"适时"的管理会计报告,融业务与财务于一体,以支持经营规划与业务决策。为此,企业财务部门、财务人员需要重新定位并转变职能,真正发挥其在业务活动开展中的重要作用。
The functions performed by management accounting not only include organizational control, but also the information-providing for better business decision-making. Rather than focusing purposely on responsibility center performance evaluation, managerial incentives and departmental coordination of organizational control system, the well-functioned business reporting system has its front-desk attribute. That means the management accounting reports rooted in internal value-chains of business activities(from R&D and product designing, procurement and manufacturing, to marketing and services), should provide in-process and on-timing information to support decision-making and in the end to coach business activities. Thus, traditional financial departments and personnel should reorient and upgrade their functions and play the leading roles on business operations.
出处
《财务研究》
2016年第4期3-10,共8页
Finance Research
基金
北京社会科学基金重点项目(14JGA011)
北京市属高等学校高层次人才引进与培养计划项目(CIT&TCD20150308)
北京工商大学国有资产管理协同创新中心项目(GZ20131002)
关键词
管理会计报告
业务活动
组织控制
management accounting reporting
business activities
organizational control
