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美國(guó)Essay代寫范文-管理會(huì)計(jì)和與財(cái)務(wù)會(huì)計(jì)的有效
文章來(lái)源：原創(chuàng)??文章作者：Australiaway??發(fā)布時(shí)間：2020-03-09 17:30:36 ??瀏覽次數(shù)： 次??字?jǐn)?shù)：16101 字??文章關(guān)鍵詞:essay代寫
文章導(dǎo)讀：下面為大家整理一篇優(yōu)秀的 美國(guó)Essay代寫 范文-Effective integration of management accounting and financial accounting，供大家參考學(xué)習(xí)，這篇論文討論了管理會(huì)計(jì)和與財(cái)務(wù)會(huì)計(jì)的有效融合。管理會(huì)計(jì)與...
下面為大家整理一篇優(yōu)秀的美國(guó)Essay代寫范文-Effective integration of management accounting and financial accounting，供大家參考學(xué)習(xí)，這篇論文討論了管理會(huì)計(jì)和與財(cái)務(wù)會(huì)計(jì)的有效融合。管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的融合，需要樹(shù)立正確的融合理念，適宜的方式和方法，對(duì)管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)之間的關(guān)系有一個(gè)正確的認(rèn)識(shí)，通過(guò)促進(jìn)兩者融合來(lái)不斷完善現(xiàn)代企業(yè)管理體系。另外，企業(yè)管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的融合發(fā)展，還需要重視管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)融合體系的構(gòu)建。
美國(guó)essay代寫
With the rapid changes of social and economic forms,the current financial situation has also undergone great changes,and the economic competition has become more and more fierce.In order to survive and develop,enterprises must reduce internal consumption costs and integrate resources to improve their core competitiveness.Based on the actual situation of enterprise development,both from the perspective of accounting value review and the needs of enterprise management,we should pay attention to the effective integration of management accounting and financial accounting,so as to improve the economic benefits of enterprises and promote their healthy and sustainable development.Starting from the relationship between financial accounting and management accounting,this paper analyzes the integration value and development way of management accounting and financial accounting from the perspective of accounting value evaluation.
隨著社會(huì)經(jīng)濟(jì)形態(tài)的快速變化，當(dāng)前的金融形勢(shì)也發(fā)生了很大的變化，經(jīng)濟(jì)競(jìng)爭(zhēng)也越來(lái)越激烈。企業(yè)要生存和發(fā)展，必須降低內(nèi)部消費(fèi)成本，整合資源，提高核心競(jìng)爭(zhēng)力。從企業(yè)發(fā)展的實(shí)際情況出發(fā)，從會(huì)計(jì)價(jià)值評(píng)估的角度出發(fā)，結(jié)合企業(yè)管理的需要，注重管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的有效結(jié)合，以提高企業(yè)的經(jīng)濟(jì)效益。促進(jìn)企業(yè)健康可持續(xù)發(fā)展。從財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系入手，從會(huì)計(jì)價(jià)值評(píng)價(jià)的角度分析了管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的整合價(jià)值和發(fā)展途徑。
Separated management accounting from the accounting,the need for financial information as important basis,and use professional means to analyze the information,then the forming report,implement effectively reflect the overall situation of economic activity of the enterprise,will provide to the enterprise management,for the orderly development of the enterprise to lay the good foundation.For financial accounting,need through the whole process monitoring enterprise's economic activities,and access to financial information from economic activities process,the implementation of specific accounting and supervision,and to clear the enterprise financial situation at each stage,evaluates the actual benefit of economic activities,so as to provide financial information for enterprise management,provide important reference basis for enterprise development decision.In the current complex market environment and fierce competition,the effective integration of management accounting and financial accounting can effectively improve the management level of enterprises and play a positive role in promoting the faster and better development of enterprises.
把管理會(huì)計(jì)與會(huì)計(jì)分開(kāi)，把需要財(cái)務(wù)信息作為重要依據(jù)，并運(yùn)用專業(yè)手段對(duì)信息進(jìn)行分析，然后形成報(bào)表，實(shí)施有效地反映企業(yè)經(jīng)濟(jì)活動(dòng)的總體情況，將提供給企業(yè)管理，為企業(yè)的有序發(fā)展打下良好的基礎(chǔ)。對(duì)于財(cái)務(wù)會(huì)計(jì)，需要通過(guò)全過(guò)程監(jiān)控企業(yè)的經(jīng)濟(jì)活動(dòng)，并從經(jīng)濟(jì)活動(dòng)過(guò)程中獲取財(cái)務(wù)信息，具體實(shí)施會(huì)計(jì)核算和監(jiān)督，并對(duì)企業(yè)財(cái)務(wù)狀況的各個(gè)階段進(jìn)行清理、評(píng)價(jià)。評(píng)價(jià)經(jīng)濟(jì)活動(dòng)的實(shí)際效益，為企業(yè)管理提供財(cái)務(wù)信息，為企業(yè)發(fā)展決策提供重要的參考依據(jù)。在當(dāng)前復(fù)雜的市場(chǎng)環(huán)境和激烈的競(jìng)爭(zhēng)中，管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的有效結(jié)合，可以有效地提高企業(yè)的管理水平，對(duì)促進(jìn)企業(yè)更快更好的發(fā)展起到積極作用。
Both financial accounting and management accounting,as an important branch of accounting,are information systems for managers to make decisions.Although they provide different information for accounting,the information they provide is the original information from the daily production and operation activities of enterprises.Although there are differences in emphasis between financial accounting and management accounting,both of them take enterprises as the main research objects and conduct in-depth research on the daily production and operation activities of enterprises.In addition,they are interchangeable in subject knowledge and complement each other in practical work.Financial accounting and management accounting have the same goal,which can effectively promote the realization of enterprise economic goals and improve economic benefits.In addition,information between financial accounting and management accounting needs to be Shared,that is,both of them need information from each other in practical work.
財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)是會(huì)計(jì)的重要分支，是管理者決策的信息系統(tǒng)。雖然它們提供的會(huì)計(jì)信息不同，但它們提供的信息是企業(yè)日常生產(chǎn)經(jīng)營(yíng)活動(dòng)的原始信息。雖然財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)在重點(diǎn)上存在差異，但兩者都以企業(yè)為主要研究對(duì)象，對(duì)企業(yè)的日常生產(chǎn)經(jīng)營(yíng)活動(dòng)進(jìn)行了深入研究。此外，它們?cè)趯W(xué)科知識(shí)上是可互換的，在實(shí)際工作中是互補(bǔ)的。財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)具有相同的目標(biāo)，可以有效地促進(jìn)企業(yè)經(jīng)濟(jì)目標(biāo)的實(shí)現(xiàn)，提高經(jīng)濟(jì)效益。此外，財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)之間的信息需要共享，即兩者在實(shí)際工作中都需要相互之間的信息。
There are differences between financial accounting and management accounting in terms of information supply objects,accounting subjects,focus of work,data processing methods and accuracy.Financial accounting is mainly external economy for the enterprise stakeholders to provide supervision and investment decision-making information,as the principal part of accounting in the enterprise as a whole through the summary record companies has been the development of economic affairs,and the implementation of evaluation and supervision enterprise management activities,when processing the data by using the method of description is used only for basic mathematical knowledge,accounting information requires high precision,confirms that sex is more emphasis on economic activity.Management accounting provides information for business decisions of enterprise managers,which is used for accounting of the whole enterprise.It can also be divided into multiple responsibility points,which are taken as the main body of accounting.Management accounting takes the information that has happened in the past as the basis for current assessment and prediction of the future.Analysis methods will be used in data processing,which will apply a large amount of advanced digital knowledge,and generally involve constant and variable professional knowledge.The information provided is mainly used to predict the future,so the accuracy of information is not too high.Financial accounting needs to be consistent with various accounting standards in the specific operation process,and it does not pay attention to the whole system of enterprise profit creation,but more attention to the results.However,management accounting does not need to abide by strict standards when compiling information.It pays more attention to improving profits by solving bottlenecks in enterprise development.When using financial accounting to deal with assets and liabilities,problems such as impairment and revaluation will be involved,and the development of its work is related to the enterprise's financial performance.But management accounting doesn't care about these values.It only CARES about productivity,mainly about budgeting and forecasting,and mostly about the direction of business development in the future.In terms of report release,financial accounting needs to release financial statements after the end of accounting period,but management accounting can release reports frequently.
財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)在信息提供對(duì)象、會(huì)計(jì)科目、工作重點(diǎn)、數(shù)據(jù)處理方法和準(zhǔn)確性等方面存在差異。財(cái)務(wù)會(huì)計(jì)主要是為企業(yè)的外部經(jīng)濟(jì)利益相關(guān)者提供監(jiān)督和投資決策信息，作為會(huì)計(jì)主體的企業(yè)整體通過(guò)匯總記錄公司已發(fā)展的經(jīng)濟(jì)事務(wù)，以及評(píng)價(jià)和監(jiān)督企業(yè)管理活動(dòng)的實(shí)施，在運(yùn)用描述方法處理數(shù)據(jù)時(shí)，僅用于基礎(chǔ)數(shù)學(xué)知識(shí)，會(huì)計(jì)信息要求高精度，證實(shí)了性更注重經(jīng)濟(jì)活動(dòng)。管理會(huì)計(jì)為企業(yè)管理者的經(jīng)營(yíng)決策提供信息，用于整個(gè)企業(yè)的會(huì)計(jì)核算。也可分為多個(gè)責(zé)任點(diǎn)，作為會(huì)計(jì)主體。管理會(huì)計(jì)以過(guò)去發(fā)生的信息為基礎(chǔ)，對(duì)未來(lái)進(jìn)行評(píng)價(jià)和預(yù)測(cè)。分析方法將用于數(shù)據(jù)處理，這將應(yīng)用大量先進(jìn)的數(shù)字知識(shí)，通常涉及不斷變化的專業(yè)知識(shí)。所提供的信息主要用于預(yù)測(cè)未來(lái)，因此信息的準(zhǔn)確性不太高。財(cái)務(wù)會(huì)計(jì)在具體的操作過(guò)程中需要與各種會(huì)計(jì)準(zhǔn)則相一致，不注重整個(gè)企業(yè)創(chuàng)造利潤(rùn)的制度，而更注重結(jié)果。但是，管理會(huì)計(jì)在編制信息時(shí)不需要遵守嚴(yán)格的標(biāo)準(zhǔn)。它更注重通過(guò)解決企業(yè)發(fā)展中的瓶頸來(lái)提高利潤(rùn)。運(yùn)用財(cái)務(wù)會(huì)計(jì)處理資產(chǎn)負(fù)債時(shí)，會(huì)涉及到減值、重估等問(wèn)題，其工作的開(kāi)展與企業(yè)的財(cái)務(wù)績(jī)效有關(guān)。但管理會(huì)計(jì)并不關(guān)心這些價(jià)值。它只關(guān)心生產(chǎn)力，主要是預(yù)算和預(yù)測(cè)，主要是關(guān)于未來(lái)業(yè)務(wù)發(fā)展的方向。在報(bào)表發(fā)布方面，財(cái)務(wù)會(huì)計(jì)需要在會(huì)計(jì)期末后發(fā)布財(cái)務(wù)報(bào)表，但管理會(huì)計(jì)可以經(jīng)常發(fā)布報(bào)表。
Aiming at the integration of management accounting and financial accounting,this paper analyzes it from the perspective of accounting value evaluation.Its integration value mainly manifests in three aspects:accounting information quality,accounting information quantity and accounting information cost.In terms of the embodiment of the quality value of accounting information,it has a direct relationship with the authenticity and reliability of accounting information.Only by providing real and feasible accounting information for information users can the effective control of economic activities be realized.This is not only the basic function of accounting information,but also the core role of accounting information.When accounting information distortion occurs,it will inevitably reduce the value of accounting information.By integrating management accounting and financial accounting,the single use of accounting information can be improved,the content of financial information can be further expanded and the scope of financial information can be broadened,which is conducive to improving the quality of accounting information.In addition,in the process of their integration,the association between accounting information can be enhanced based on different levels and perspectives,so as to form a relatively complete accounting information system and ensure the authenticity and reliability of accounting information.
針對(duì)管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的一體化，從會(huì)計(jì)價(jià)值評(píng)估的角度對(duì)其進(jìn)行了分析。其集成價(jià)值主要體現(xiàn)在三個(gè)方面：會(huì)計(jì)信息質(zhì)量、會(huì)計(jì)信息數(shù)量和會(huì)計(jì)信息成本。就會(huì)計(jì)信息質(zhì)量?jī)r(jià)值的體現(xiàn)而言，它與會(huì)計(jì)信息的真實(shí)性和可靠性有著直接的關(guān)系。只有為信息使用者提供真實(shí)可行的會(huì)計(jì)信息，才能實(shí)現(xiàn)對(duì)經(jīng)濟(jì)活動(dòng)的有效控制。這不僅是會(huì)計(jì)信息的基本功能，也是會(huì)計(jì)信息的核心作用。當(dāng)會(huì)計(jì)信息失真時(shí)，必然會(huì)降低會(huì)計(jì)信息的價(jià)值。通過(guò)將管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)相結(jié)合，提高會(huì)計(jì)信息的單一使用，進(jìn)一步擴(kuò)大財(cái)務(wù)信息的內(nèi)容，擴(kuò)大財(cái)務(wù)信息的范圍，有利于提高會(huì)計(jì)核算的質(zhì)量。形成。此外，在整合過(guò)程中，可以根據(jù)不同的層次和視角，加強(qiáng)會(huì)計(jì)信息之間的關(guān)聯(lián)，形成相對(duì)完整的會(huì)計(jì)信息系統(tǒng)，保證會(huì)計(jì)信息的真實(shí)性和可靠性。
As accounting information is the most original form of data,its quantity will have a direct impact on the use effect and use value.By increasing the amount of accounting information can improve the value of accounting information.The integration of management accounting and financial accounting,on the basis of enriching the types of accounting information,can also increase the amount of financial information,ensure the comprehensiveness and integrity of accounting information.At the same time,it can integrate the sources and channels of accounting information,broaden the scope of accounting information acquisition,improve the efficiency of accounting information acquisition,ensure the increase of the amount of accounting information,and better meet the needs of users.In addition,it can also improve the degree of sharing and transparency of accounting information.On the basis of ensuring the comprehensiveness and integrity of accounting information,similar accounting information can be processed once.The efficiency of accounting information processing is greatly improved,and the cost saving of accounting information is realized.
由于會(huì)計(jì)信息是最原始的數(shù)據(jù)形式，其數(shù)量將直接影響到使用效果和使用價(jià)值。通過(guò)增加會(huì)計(jì)信息的數(shù)量，可以提高會(huì)計(jì)信息的價(jià)值。管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)相結(jié)合，在豐富會(huì)計(jì)信息類型的基礎(chǔ)上，也可以增加財(cái)務(wù)信息量，保證會(huì)計(jì)信息的全面性和完整性。同時(shí)，可以整合會(huì)計(jì)信息的來(lái)源和渠道，拓寬會(huì)計(jì)信息獲取的范圍，提高會(huì)計(jì)信息獲取的效率，保證會(huì)計(jì)信息量的增加，更好地滿足使用的需要。此外，它還可以提高會(huì)計(jì)信息的共享程度和透明度。在保證會(huì)計(jì)信息的全面性和完整性的基礎(chǔ)上，可以對(duì)類似的會(huì)計(jì)信息進(jìn)行一次處理。大大提高了會(huì)計(jì)信息處理的效率，實(shí)現(xiàn)了會(huì)計(jì)信息的成本節(jié)約。
The integration of management accounting and financial accounting needs to establish a correct concept of integration,that is,to have a correct understanding of the relationship between management accounting and financial accounting,and constantly improve the modern enterprise management system by promoting the integration of the two.Therefore,as an enterprise leader,it is necessary to attach great importance to enterprise accounting management,and be able to make rational planning and rational use of financial accounting and management accounting from the perspective of collaborative development,so as to improve the quality and efficiency of enterprise accounting management.At the same time,enterprise accountants also need to understand the importance of different work properties through cross-learning,build a sharing mechanism of management accounting and financial accounting,and make the integration of the two have a good external environment and atmosphere.
The integration of financial accounting and management accounting needs to choose appropriate ways and methods.In general,variable cost method can be adopted to promote the effective integration between the two.The variable cost method takes the cost form as the reference factor,that is,it determines the future economic development form by analyzing the variable cost and fixed cost,establishing the cost measurement model,infiltrating the responsibility system into it,and tracking the flow of funds.It also requires the use of modern information technology to promote the effective integration between financial accounting and management accounting.
Enterprise management accounting and financial accounting integration development,also need to pay attention to the integration of management accounting and financial accounting system.First,you need to build integrated organizations.At present,most enterprises do not have a separate management accounting department,mainly in charge of financial management,fund management,accounting,budget and final accounts,etc.,the financial accounting workload is large,and the responsibility of management accounting is not clear.Based on this situation,it is necessary to improve the existing organizational structure of the enterprise,separate the work of budget and financial management,and let the management accountant handle the business.Through the establishment of independent financial accounting department and management accounting department,and the effective integration of the two into the actual production and operation,better play the important role of both.Secondly,it is necessary to establish integrated accounting information system.Because of management accounting and financial accounting exist difference in data acquisition,but the acquisition of data have the characteristics of homology,management accounting with financial accounting information as the primary source of information,so you need to use advanced information technology to build a set of perfect fusion of the accounting information system,in order to realize the management accounting and financial accounting information sharing,and both the accounting data includes information in a directory,as the basis,the construction of a complete data management system,with the ERP system to achieve seamless docking,to promote the realization of the network of accounting job.
In the actual development process of enterprises,the management accounting control methods adopted by them are closely related to financial accounting.Taking enterprise budget management as an example,financial budget can provide planning and resource allocation basis for enterprises to carry out business activities.In the process of actual budget execution,the comparison between actual results and budget data needs to use financial accounting data.Budget performance evaluation includes financial performance evaluation and management performance evaluation,which combines quantitative evaluation and qualitative evaluation effectively.It can be seen from this that the application of management accounting method in the business process is an important manifestation of the mutual integration of management accounting and financial accounting,which is dominated by management accounting and reflected by financial accounting.
In the process of the integration development of management accounting and financial accounting,the integration of information sharing is an inevitable consideration.In the specific implementation of management accounting,it is necessary to obtain the required management accounting information based on financial accounting information through effective sorting,analysis and processing.Meanwhile,as the basic information of accounting business,financial accounting information can be classified into different types.In the current integration and development of enterprise management accounting and financial accounting,it is necessary to integrate the accounting information of the two,classify the accounting information,complete the compilation of the catalogue,and further redesign the accounting vouchers and accounting books,so as to promote the in-depth integration and development of management accounting and financial accounting.
In the current fierce market competition environment,management accounting and financial accounting play an important role in the development of enterprises.But based on the current demand,the development of the enterprise is an urgent need to manage the integration development of accounting and financial accounting,and by building a perfect fusion system,to achieve effective sharing of information between management accounting and financial accounting,better play the important role of accounting in the enterprise development,so it can bring good economic benefits and social benefits for enterprises.
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