【管理会计的应用外文翻译原文及译文】

管理会计的应用外文翻译原文ManagementaccountingtoolsasmediatorsofaneworganisationalconstructionAtpresentthescaleofourcountrysenterprisesisgrowingrapidlyandthenextdevelopmentfocusistorealizemodemcostmanagement.Intheprocessofcostmanagemententerprisesmustusemanagementaccountingtools.Alldepartmentsintheenterpriseneedtoenterthemanagementaccountingsystemwhichissupervisedbythesuperiordepartmentinchargetoanalyzethecurrentactualsalessituationoftheenterpriseandthecurrentprofitsituationofthecompany.Exploringthecoreprofitimpressionfactorsownedbyenterprisesinthecurrentmarketenvironmentandactivelycontrollingthecostofenterpriseswilleffectivelyimprovetheprofitspaceandvitalityofenterprises.WiththeimplementationofChinassupply-sidereformsystementerpriseswillfacegreatermarketpressure.Inthefuturedevelopmentonlythroughcontinuouscostcontrolcanweoccupyadominantpositioninthemarket.Managementaccountingisthemostcriticalpartincostcontrolandthecompanysadoptionofdifferentmanagementaccountingtoolshasgreatinfluenceonthedevelopmentoftheenterprise.Atthesametimemanagersintheenterprisealsoneedtoactivelyunderstandthecorrelationbetweenmanagementaccountingtoolsandcostcontrol.Onlyinthiswaycantheroleandvalueofmanagementaccountingbefullybroughtintoplayandfinallybetterassistthedevelopmentoftheenterprise.Managementaccountingtoolsrefertotheactivitiesofintegratingvariousresourcesofvariousdepartmentsofanenterpriseintoonesystemfordistributionassessmentandcontrol.Managementaccountingtoolstakeintoaccounttheoverallfactorsoftheenterprisesobjectivesandobtainthecorrespondingbudgetresultswhichprovideacertainreferencebasisfortheenterprisetoimplementthenextstepstrategyandplayavitalroleinthedevelopmentoftheenterprise.Theprocessofmanagementaccountingtoolsembodiestwomeanings.Oneisthatbudgetmanagementembodiestheactivecontrolofenterpriseemployeesandenterpriseoperationstoavoidtheoccurrenceofstrategictargeterrors.Thesecondisthattheenterprisesoverallbudgetcanachievethepurposeofcontrolthatisto计核算准确度这一制度在我国最早是在鞍钢中进行试运用，由于具有良好的效果很快就推广向全国然而从班组经济核算中就可以看出现代责任会计的雏形这一制度在当时不仅促进生产力，同时也使得我国财务人员更多的了解到公同生产的具体业务细节班组经济核算的主要形式为，财务人员在车间负责人的带领下，跟随生产工人一同“三班倒”，这种做法贯彻经济核算制度，同时也增进了财务人员的生产知识，使得财务人员也能够帮助车间解决各种问题采用班组经济核算制度代表我国企业所出现的业务与财务融合困难的情况，在建国初期就已经进行过思考管理会计工具理论包括预测、决策、责任会计、成本控制和全面预算这几个方面，而管理主要是针对预决策会计、规划控制会计、责任会计这三个岗位而言这三个岗位即独立存在同时在企业发展中处于一种相互协调、相互完善的状态企业在发展中的一个重要指标就是盈利能力，作为一家公司，需要具有良好的盈利能力，这也是管理会计的最终目标管理会计是通过对公同成本的管理来实现利润最大化通过预决策会计、计划控制会计和责任会计俩实现公司的成本最优化，会计人员将会深入到企业内部，寻找强化成本管理思路他们使用管理会计工具来找出影响公司成本的最重要的环节，并找出随着时间的推移，实际成本与规定成本之间的差异采取的方法、制定的合理措施、需要解决的相关问题、需要进行的适当调整，使实际成本和规定的成本控制足以实现最终利润最大化成本控制是企业会计中最重要的环节之一，成本控制的步骤包括期初目标成本的形成、成本的过程控制和成本结果的修正根据企业实际生产经营情况，合理制定目标成本，制定相应的计划和产品成本预算成本过程的控制就是采取各种措施，考虑到每一个成本事件的全过程，及时有效地控制成本的产生和发展不要超过原来的预算最后，通过成本控制和对总成本结果的回顾，更好地宣传和实施与成本管理相关的各项法律、政策和政策，以提高公司治理水平管理会计工具我们可以提供大量的内部管理数据，使之适应公司的战略目标管理会计工具管理会计工具管理会计工具管理会计工具不论任何一种理论都需要规范的理论系统对其进行支撑在企业管理会计建设过程中，在判断运用的是否成功时，关键就是看其是否具备了完善的理论体系在规范的理论体系下，能够清楚认识管理会计多种概念但是目前我国企业在管理会计建设的过程中，还没有科学的理论体系来作为指导企业管理会计处在供不应求的状态，这也是管理会计理论体系建设的主要障碍另外我国很多企业领导人员对管理会计的相关理论也并不重视，很多企业并没有设立管理会计部门，所以，相关理论系统建立更无从谈起公司内部是否有一套完善的内部控制制度，对公同的长远发展具有重要意义我国许多企业在发展过程忽视内部控制制度的建立，这也就表明企业将无法更好地管理财务工作针对管理会计工具的完善首先要做的就是加强内部控制，当企业拥有良好的内部管理才能真正做好财务管理工作在预算执行过程中，财务部门是预算管理的组织机构总的来说，它在工作中会产生很大的外部压力，导致预算编制、停用、监督等不稳定问题，对预算管理的权威性产生特别不利的影响财务部将预算报公司最高管理者，并按公司最高管理者的岗位执行作为与之相对应的中层预算执行机构，他们也将遵循和充分整合最高管理者的立场，从利益的角度出发，选择更有利于自身利益的预算执行方式甚至是一个小范围的预算执行机构一些预算主管部门存在欺骗性问题对预算目标不认真，这些存在与企业内部的管理问题也会对预算指标执行产生影响，并且会造成预算结果没有实现有效反馈部分制造型企业现阶段在运用管理会计工具模式中，仅限于从企业自身发展方向、企业生产经营目标等因素入手，没有充分考虑市场经济体系中有关的国家政策以及其他同行业竞争等方面带来的影响，忽视了很多非企业自身因素在没有充分了解市场实际情况下，仅依靠传统的以销定产的预测方式，在日益增加的市场压力及竞争压力下，很难搭建出科学合理的全面预算平台，这样制定的预算就会缺乏客观性和真实性企业在发展中要想提高管理会计工具的水平，首先就是要建立完善的管理组织体系通过企业中管理体系的确定，使得管理会计在公司更具有科学性与合理性根据目前我国企业发展现状来看，许多企业为了减少成本，并没有建立完善的预算管理体系，预算管理通常由财务部门兼管这也就使得公司中所实行的预算相配套的绩效评价体系，与公司实际发展情况并不相符，或者不具有可行性这种情况造成预算的权威性受到影响，然后企业内部对制度的不合理却并不重视预算管理集中公司多个部门的资源才能够完成，而财务部门仅对企业的经济情况较为了解在没有完善的管理组织体系的情况下，凭借财务部门所掌握的公司情况进行预算制定，造成预算管理不合理，部门之间的矛盾加大这种做法严重限制了企业内部人员参与预算管理的程度使得企业的预算管理无法做到全员参与这样让预算受到了不良影响，不仅权威性受到影响，规范性也会受到影响这对企业制定预算具有消极影响，无法确保预算的科学性，最终让预算管理和预期目标之间具有较大的差距对制造型企业来说，企业管理会计工具对企业的发展有着很大的导向作用，企业要使制造企业领导者充分了解管理会计工具对企业管理以及战略目标的建立具有多方位、一体化的作用其次，企业应该对员工进行培训I让员工对管理会计工具有正确的了解，动员员工参与到管理的工作中，提高员工的积极性如笔者所在的企业，为了让员工全面了解预算管理的理念、流程与作用，曾邀请某些知名企业管理机构到企业，对管理会计工具模式进行深入讲解制造型企业应从自身实际情况及发展需求出发将员工日常工作与战略目标的实施结合起来，完善实施管理会计工具后的相关制度根据确立的战略目标结果进行员工工作内容的分解以及考核目标的分配，同时，企业应根据战略目标的变化、员工的需求发展等完善管理会计工具制度，从而达到其应有的效果当前企业财务管理中，管理会计工具是一个不可或缺的部分，其包含很多内容，如，制定预算目标、分解目标、编制预算、执行预算控制、预算考评、预算分析及反馈、考核等企业要想更好的推动管理会计工具的落实和发展，就需要构建渠道，给各级员工普及预算管理的内涵以及价值，让所有员工都可以树立管理会计工具的意识首先，企业中所选择的管理会计工具必须要根据自身企业发展目标来确定其次，企业对于新制度能否接纳，能够运用得当，这就需要得到企业内部高层管理人员的深刻理解企业从高层到基层都需要贯彻管理会计工作，并且要以此为自身工作职责若是将管理会计简单的归于财务管理部门的工作或是赋予财务总监进行管理，将导致企业管理会计络子不到位所以，在企业发展中，全体员工多需要以一种积极的态度推动管理会计的落实为了使企业中所运用的管理会计工具可以展现出其作用，主要就是要加强其正确性和可控性企业需要将概率预算、滚动预算和零预算等不同的预算方法结合起来，采用多种使预算方法将使得企业预算管理更加多样，并且对提高预算编制水平有积极的影响企业在发展过程中需要根据实际情况制定发展战略这也就带抱着企业发展的目标是处于不断变化的状态企业要适应当前的经济形势和自身的经营状况，更好地适应不断变化的经济环境，就必须要适应管理会计理念，才能实现长期稳定的发展在企业中推行管理会计理念的主要措施就是进行创新，使得管理会计工具更适应于公司发展由于企业发展阶段不同，根据自身业务范围来合理修改出更加符合企业发展道路的管理会计工具具有重要意义为了促进管理会计工具的发展，企业必须建立科学合理的机制，包括预算监督机制和激励机制通过这些辅助机制的建立，将能够使企业中管理会计具有跟强的完善性和独立性同时通过开展全面预算审计的方式来就加强监督，特别是加强预算规章制度和预算执行全过程的监督要确保企业综合事前、事中的监督结合运用人性化的方法，建立有效的奖惩制度，使奖惩明确，统一公同内部，自上而下实现积极统一的行动策略确保和激发职工的积极性和主动性，以便更好更快地发现企业发展中存在的问题然后对企业现有问题进行有效的分析，采取现实问题讨论具有针对性的措施，更好的促进创业精神，加强企业生命力企业中的预算管理人员的能力和质量对于企业预算策略的影响较大优秀的预算管理人员能够有效辅助公司的管理层做出正确的决策所以，企业需要重视预算管理人员的培养开展多种培训与学习活动来加强工作人员专业水平另外预测管理人员所需要掌握的知识较多，如法律、经济、金融等，定期开展培训活动能够有效帮助工作人员提高自身知识水平，最终）捋提升管理会计工作能力，更好的协助企业发展出处IsabelleFlachere.Managementaccountingtoolsasmediatorsofaneworganisationalconstruction[M].EmeraldGroupPublishingLimited

2014.controltheexpensesresourceutilizationandpersonnelallocationintheenterprisesoperationthroughtheexpectedvalueoftheenterprisesbudget.AtthebeginningofthereformandopeningupChinahasbeenstudyingthecitationofmanagementaccountingbutthecoreofmanagementaccountingatthattimewastohaveverystrongpracticality.Althoughthecurrentfinancialaccountingsystemusedinourcountryisbasedonthewesterndouble-entrybookkeepingmethodinmanyyearsofdevelopmentourmanagementaccountingsystemisstillcloselylinkedwithournationalconditions.SinceChinaadoptedaplannedeconomyintheearlydaysofthefoundingofthePeoplesRepublicofChinatheinitialmanagementaccountingalsohadobviouscharacteristicsofthetimesandplayedanimportantroleintheestablishmentofChina*ssocialistsystem.Theearliestmanagementaccountingsystemimplementedinourcountryisteameconomicaccounting.Teamsandgroupsinthisperiodarethebasicproductionunitsofourcountry*sindustrialproduction.Theestablishmentofteameconomicaccountingisanimportantmeasuretodecomposetheeconomicindicatorsofthefactoryintoteams.Atthesametimeanin-factoryeconomicaccountingsystembasedonteamaccountingcaneffectivelyimprovetheaccuracyofaccounting.ThissystemwasfirstputintotrialuseinAnshanIronandSteelCompanyinourcountry.Duetoitsgoodeffectitwassoonpopularizedtothewholecountry.Howevertherudimentofmodernresponsibleaccountingcanbeseenfromteameconomicaccounting.Thissystemnotonlypromotedproductivityatthattimebutalsomadeourfinancialpersonnelknowmoreaboutthespecificbusinessdetailsofthecompanysproduction.ThemainformofteameconomicaccountingisthatthefinancialpersonnelundertheleadershipofthepersoninchargeoftheworkshopfollowtheproductionworkersinHthreeshifts”.Thispracticeimplementstheeconomicaccountingsystemandatthesametimeimprovestheproductionknowledgeofthefinancialpersonnelenablingthefinancialpersonneltohelptheworkshopsolvevariousproblems.TheadoptionofteameconomicaccountingsystemtorepresentthedifficultiesofbusinessandfinancialintegrationinChineseenterpriseshasbeenconsideredsincetheearlydaysofthefoundingofthePeoplesRepublicofChina.Thetheoryofmanagementaccountingtoolsincludespredictiondecision-makingresponsibilityaccountingcostcontrolandoverallbudgetwhilemanagementismainlyaimedatthethreepositionsofpre-decisionaccountingplanningcontrolaccountingandresponsibilityaccounting.Thesethreepositionsexistindependentlyandareinastateofmutualcoordinationandperfectioninthedevelopmentoftheenterprise.Animportantindicatorofanenterprisesdevelopmentisprofitability.Asacompanyitneedstohavegoodprofitabilitywhichisalsotheultimategoalofmanagementaccounting.Managementaccountingistomaximizeprofitsthroughthemanagementofcompanycosts.Throughpre-decisionaccountingplancontrolaccountingandresponsibilityaccountingtooptimizethecompanyscostaccountantswillgodeepintotheenterprisetofindwaystostrengthencostmanagement.Theyusemanagementaccountingtoolstofindoutthemostimportantlinksthataffectthecompanyscostsandfindoutthedifferencebetweentheactualcostsandtheprescribedcostsovertime.Themethodadoptedthereasonablemeasuresformulatedtherelevantproblemstobesolvedandtheappropriateadjustmentstobemadewillenabletheactualcostandtheprescribedcostcontroltobesufficienttomaximizethefinalprofit.Costcontrolisoneofthemostimportantlinksinenterpriseaccounting.Thestepsofcostcontrolincludeformationofinitialtargetcostprocesscontrolofcostandrevisionofcostresults.Accordingtotheactualproductionandoperationoftheenterprisereasonablyformulatethetargetcostformulatethecorrespondingplanandproductcostbudget.Costprocesscontrolistotakevariousmeasurestoeffectivelycontrolthegenerationanddevelopmentofcostsinatimelymannertakingintoaccountthewholeprocessofeachcostevent.Donftexceedtheoriginalbudget.Finallythroughcostcontrolandreviewoftotalcostresultsvariouslawspoliciesandpoliciesrelatedtocostmanagementcanbebetterpublicizedandimplementedtoimprovethelevelofcorporategovernance.Managementaccountingtoolswecanprovidealargeamountofinternalmanagementdatatoadapttothecompanysstrategicobjectives.ManagementAccountingToolsManagementAccountingToolsManagementAccountingToolsManagementAccountingToolsNomatterwhatkindoftheoryastandardizedtheoreticalsystemisneededtosupportit.Intheprocessofenterprisemanagementaccountingconstructionwhenjudgingwhethertheapplicationissuccessfulthekeyistoseewhetherithasaperfecttheoreticalsystem.Underthestandardtheoreticalsystemwecanclearlyunderstandmanyconceptsofmanagementaccounting.HoweveratpresentthereisnoscientifictheoreticalsystemtoguidetheconstructionofmanagementaccountinginChineseenterprises.Enterprisemanagementaccountingisinshortsupplywhichisalsothemainobstacletotheconstructionofmanagementaccountingtheorysystem.Inadditionmanyleadersofenterprisesinourcountrydonotattachimportancetotherelevanttheoriesofmanagementaccountingandmanyenterpriseshavenotsetupmanagementaccountingdepartments.Thereforetheestablishmentofrelevanttheoreticalsystemsisevenmoreimpossible.Whetherthecompanyhasasetofperfectinternalcontrolsystemisofgreatsignificancetothelong-termdevelopmentofthecompany.Manyenterprisesinourcountryignoretheestablishmentofinternalcontrolsystemintheprocessofdevelopmentwhichalsoindicatesthatenterpriseswillnotbeabletobettermanagefinancialwork.Fortheimprovementofmanagementaccountingtoolsthefirstthingtodoistostrengtheninternalcontrol.Onlywhenenterpriseshavegoodinternalmanagementcantheyreallydoagoodjobinfinancialmanagement.Intheprocessofbudgetimplementationthefinancialdepartmentistheorganizationalstructureofbudgetmanagement.Generallyspeakingitwillbringaboutgreatexternalpressureintheworkleadingtounstableproblemssuchasbudgetpreparationsuspensionofuseandsupervisionwhichwillhaveaparticularlyadverseimpactontheauthorityofbudgetmanagement.TheMinistryofFinancewillreportthebudgettothecompanystopmanagementandimplementitaccordingtothepositionofthecompanystopmanagement.Asthecorrespondingmiddle-levelbudgetexecutingagenciestheywillalsofollowandfullyintegratethepositionofthetopmanagementandfromtheperspectiveofinterestschooseabudgetexecutingmethodthatismoreconducivetotheirowninterestsevenasmall-scalebudgetexecutingagency.Somebudgetdepartmentshavedeceptiveproblemsandarenotseriousaboutbudgettargets.Theseproblemsandinternalmanagementproblemswillalsoaffecttheimplementationofbudgettargetsandwillresultinineffectivefeedbackofbudgetresults.Atthepresentstagesomemanufacturingenterprisesusemanagementaccountingtoolsonlyintermsoftheirowndevelopmentdirectionandproductionandoperationobjectives.Theydonotfullyconsidertheimpactofrelevantnationalpoliciesinthemarketeconomysystemandotheraspectsofcompetitioninthesameindustryandignoremanynon-enterprisefactors.Intheabsenceofafullunderstandingoftheactualmarketsituationitisdifficulttobuildascientificandreasonablecomprehensivebudgetplatformonlyrelyingonthetraditionalforecastingmethodofdeterminingproductionthroughsales.Underincreasingmarketpressureandcompetitivepressurethebudgetthuspreparedwilllackobjectivityandauthenticity.Ifanenterprisewantstoimprovethelevelofmanagementaccountingtoolsinitsdevelopmentitmustfirstestablishaperfectmanagementorganizationsystem.Throughthedeterminationofmanagementsystemintheenterprisemanagementaccountingismorescientificandreasonableinthecompany.AccordingtothecurrentsituationofChinasenterprisedevelopmentmanyenterpriseshavenotestablishedasoundbudgetmanagementsysteminordertoreducecosts.Budgetmanagementisusuallymanagedbythefinancialdepartment.Thisalsomakestheperformanceevaluationsystemmatchingthebudgetimplementedinthecompanyinconsistentwiththeactualdevelopmentofthecompanyornotfeasible.Thiskindofsituationaffectstheauthorityofthebudgetandthentheenterprisedoesnotpayattentiontotheunreasonablesystem.Budgetmanagementcanonlybecompletedbyconcentratingtheresourcesofmanydepartmentsofthecompanywhilethefinancialdepartmentonlyunderstandstheeconomicsituationoftheenterprise.Intheabsenceofaperfectmanagementorganizationsystembudgetformulationisbasedonthecompanyssituationmasteredbythefinancialdepartmentresultinginunreasonablebudgetmanagementandincreasedcontradictionsbetweendepartments.Thiskindofpracticeseriouslylimitstheextenttowhichtheinternalpersonneloftheenterpriseparticipateinthebudgetmanagementmakingthebudgetmanagementoftheenterpriseunabletoachievefullparticipation.Inthiswaythebudgethasbeenadverselyaffectednotonlyintermsofauthoritybutalsointermsofstandardization.Thiswillhaveanegativeimpactontheformulationofthebudgetbyenterprisesandwillnotensurethescientificityofthebudget.Finallytherewillbealargegapbetweenbudgetmanagementandexpectedobjectives.Formanufacturingenterprisesenterprisemanagementaccountingtoolsplayagreatguidingroleinthedevelopmentofenterprises.Enterprisesshouldmakemanufacturingenterpriseleadersfullyunderstandthatmanagementaccountingtoolsplayamulti-facetedandintegratedroleinenterprisemanagementandtheestablishmentofstrategicobjectives.Secondlytheenterpriseshouldtraintheemployeesletthemhaveacorrectunderstandingofmanagementaccountingtoolsmobilizetheemployeestoparticipateinthemanagementworkandimprovetheenthusiasmoftheemployees.Forexampleinordertomakeemployeesfullyunderstandtheconceptprocessandfunctionofbudgetmanagementtheauthorsenterpriseonceinvitedsomewell-knownenterprisemanagementorganizationstotheenterprisetoexplainthemanagementaccountingtoolmodeindepth.Manufacturingenterprisesshouldstartfromtheirownactualsituationanddevelopmentneedscombinethedailyworkofemployeeswiththeimplementationofstrategicobjectivesandimprovetherelevantsystemsaftertheimplementationofmanagementaccountingtools.Accordingtotheresultsoftheestablishedstrategicobjectivestheworkcontentofemployeesisdecomposedandtheassessmentobjectivesaredistributed.Atthesametimeenterprisesshouldimprovethemanagementaccountingtoolsystemaccordingtothechangesofstrategicobjectivesandthedevelopmentofemployees*needssoastoachieveitsdueeffect.Atpresentmanagementaccountingtoolisanindispensablepartinenterprisefinancialmanagementwhichincludesmanycontentssuchassettingbudgettargetsdecomposingtargetsbudgetingimplementingbudgetcontrolbudgetevaluationbudgetanalysisandfeedbackevaluationetc.Ifenterpriseswanttobetterpromotetheimplementationanddevelopmentofmanagementaccountingtoolstheyneedtobuildchannelstopopularizetheconnotationandvalueofbudgetmanagementtoemployeesatalllevelssothatallemployeescanestablishtheawarenessofmanagementaccountingtools.Firstofallthemanagementaccountingtoolsselectedinanenterprisemustbedeterminedaccordingtoitsownenterprisedevelopmentgoals.Secondlywhetheranenterprisecanacceptthenewsystemanduseitproperlyrequiresadeepunderstandingoftheseniormanagementwithintheenterprise.Enterprisesneedtocarryoutmanagementaccountingworkfromthetopleveltothegrassrootslevelandtakethisastheirownjobresponsibilities.Ifthemanagementaccountingissimplyattributedtotheworkofthefinancialmanagementdepartmentorentrustedtothechieffinancialofficerformanagementitwillleadtothefailureoftheenterprisemanagementaccountingnetwork.Thereforeinthedevelopmentofenterprisesallemployeesneedtoadoptapositiveattitudetopromotetheimplementationofmanagementaccounting.Inordertomakethemanagementaccountingtoolsusedinenterprisesshowtheirfunctionsthemainpurposeistostrengthentheircorrectnessandcontrollability.Enteiprisesneedtocombinedifferentbudgetmethodssuchasprobabilitybudgetrollingbudgetandzerobudget.Adoptingavarietyofbudgetmethodswillmakeenterprisebudgetmanagementmorediverseandhaveapositiveimpactonimprovingthelevelofbudgetpreparation.Intheprocessofdevelopmententerprisesneedtoformulatedevelopmentstrategiesaccordingtotheactualsituationwhichleadstothegoalofenterprisedevelopmentbeinginaconstantlychangingstate.Ifanenterprisewantstoadapttothecurrenteconomicsituationanditsownoperatingsituationandbetteradapttothechangingeconomicenvironmentitmustadapttothemanagementaccountingconceptinordertoachievelong-termandstabledevelopment.Themainmeasuretopromotetheconceptofmanagementaccountinginenterprisesistoinnovatemakingmanagementaccountingtoolsmoresuitableforthedevelopmentofthecompany.Duetodifferentstagesofenterprisedevelopmentitisofgreatsignificancetoreasonablymodifymanagementaccountingtoolsthataremoreinlinewiththedevelopmentpathofenterprisesaccordingtotheirownbusinessscope.Inordertopromotethedevelopmentofmanagementaccountingtoolsenterprisesmustestablishscientificandreasonablemechanismsincludingbudgetsupervisionmechanismandincentivemechanism.Theestablishmentoftheseauxiliarymechanismswillenablemanagementaccountinginenterprisestohavestrongperfectionandindependence.Atthesametimeweshouldstrengthensupervisionthroughcarryingoutacomprehensivebudgetauditespeciallystrengtheningthesupervisionofthebudgetrulesandregulationsandthewholeprocessofbudgetimplementationsoastoensurethecomprehensivesupervisionofenterprisesinadvanceandduringtheprocess.Combinedwiththeuseofhumanemethodstheestablishmentofaneffectivesystemofrewardsandpunishmentssothatrewardsandpunishmentsareclearunifiedwithinthecompanyfromtoptobottomtoachieveapositiveandunifiedactionstrategy.Toensureandstimulatetheenthusiasmandinitiativeofemployeesinordertobetterandfasterdiscovertheproblemsexistinginthedevelopmentofenterprises.Thentheexistingproblemsoftheenterpriseareeffectivelyanalyzedandtargetedmeasuresaretakentodiscusspracticalproblemssoastobetterpromoteentrepreneurshipandstrengthenthevitalityoftheenterprise.Theabilityandqualityofbudgetmanagementpersonnelinanenterprisehaveagreatinfluenceontheenterprisesbudgetstrategy.Excellentbudgetmanagementpersonnelcaneffectivelyassistthemanagementofthecompanytomakecorrectdecisions.Thereforeenterprisesneedtopayattentiontothetrainingofbudgetmanagementpersonnelandcarryoutvarioustrainingandlearningactivitiestostrengthentheprofessionallevelofstaff.Inadditionitispredictedthatmanagersneedtomastermoreknowledgesuchaslaweconomyfinanceetc.Regulartrainingactivitiescaneffectivelyhelpthestafftoimprovetheirownknowledgelevelwhichwilleventuallyimprovetheirmanagementaccountingabilityandbetterassistthedevelopmentofenterprises.译文:管理会计工具作为新组织结构的媒介目前我国企业规模增长较快，下一步发展的重点就是实现现代成本管理而企业在成本管理过程中，必须要利用的就是管理会计工具企业中各部门都需要进入到管理会计体系中，由上级主管部门进行监管，对企业当前实际销售情况与公司目前的盈利情况进行分析对企业在当前市场环境中所拥有的核心利润印象要素进行探索，主动对企业成本费用进行控制，这种做法将能够有效提升企业利润空间，提升企业发展活力随着我国供给侧改革制度的落实，企业将会面临更大的市场压力在未来的发展中只有不断进行成本控制，才能够在市场中占据优势地位在进行成本控制中管理会计是最为关键的一部分，公司采用不同的管理会计工具对企业发展影响较大同时企业中的管理人员也需要积极的了解管理会计工具与成本控制之间的相关性，只有这样才能够充分的发挥管理会计的作用和价值，最终更好的辅助企业发展管理会计工具是指将企业各个部门的各项资源融合到一个体系中进行分配、考核、控制的活动管理会计工具对企业目标的总体因素进行考虑，得出相应的预算结果，对企业实施下一步战略提供一定的参照依据，对企业的发展有着至关重要的作用管理会计工具过程体现了两个方面的含义，其一是:预算管理体现了企业对企业员工及企业经营进行主动调控，避免企业战略目标失误的发生其二是:企业全面预算能够达到控制的目的，即通过企业预算期望值对企业经营中的费用、资源利用、人员分配等进行事中、事后控制改革开放初期我国就已经在研究管理会计的引用，但当时的管理会计的核心就是要具有非常强的实践性尽管目前我国所使用的财务会计体系是基于西方的复式记账法不过在多年的发展中，我国管理会计制度仍然与我国国情紧密相连由于我国建国初期所采取的是计划经济，最初的管理会计也具有明显的时代特色，为我国社会主义制度的建立发挥了重要作用，我国最早实行的管理会计制度为班组经济核算，这一时期的班组作为我国工业生产的基础生产单位建立班组经济核算是将工厂的经济指标分解落实到班组的重要措施，同时以班组为单位进行核算的厂内经济核算制度，能够有效提升会。