成本控制视角下企业管理会计工具的创新与应用分析  

Analysis on the Innovation and Application of Enterprise Management Accounting Tools from the Perspective of Cost Control

作　　者：李贺[1] LI He(Dalian University of Finance and Economics,Dalian 116622,China)

机构地区：[1]大连财经学院数字化应用学院,辽宁大连116622

出　　处：《宿州学院学报》2023年第7期27-30,80,共5页Journal of Suzhou University

基　　金：辽宁省民办教育协会教育科学“十四五”规划课题(LMJX2021130)。

摘　　要：在激烈的市场竞争环境下,管理会计工具能够帮助企业降低成本,提升效益。但是由于管理会计工具中生产成本的管控力度不够、信息技术嵌入度较低、管控监督机制不完善,导致管理会计工具的作用不能充分发挥。文本基于成本控制视角,总结管理会计工具创新的五大功能:预算管理体系,实现初期成本控制;工序单价核算,实现生产成本控制;业务流程再造,实现组织成本控制;平衡计分卡考核体系,实现管理成本控制;通过和大数据技术的结合,实现管理会计流程的优化。并基于此提出了广泛使用企业管理会计工具的建议。In the fierce market competition environment,management accounting tools can help enterprises reduce costs and improve benefits.However,due to insufficient control of the production cost of management accounting tools,low embedding of information technology and imperfect control and supervision mechanism,the role of management accounting tools cannot be fully played.Based on the perspective of cost control,this paper summarizes the four major functions of management accounting tool innovation,which are budget management system to achieve initial cost control;Process unit price accounting to realize production cost control;Business process reengineering to achieve organizational cost control;Balanced scorecard assessment system to achieve management cost control.and based on this proposed extensive use of enterprise management accounting tools.Through the combination of big data technology,the optimization of management accounting process is realized,and based on this,the suggestion of widely using enterprise management accounting tools is put forward.

关 键 词：成本控制 管理会计工具 生产成本 组织成本 管理成本 

分 类 号：F275[经济管理—企业管理]