What is the impact of the internet age on management accounting?

How is management accounting in the Internet era of business?

First, from fine to interconnected, cloud computing, big data for the development of management accounting to inject new vitality and connotation

Management accounting is an important tool for fine management and value creation, which has become the industry's *** knowledge. In the era of enterprise Internet, traditional enterprises will not be replaced by Internet enterprises, but Internetization, the essence of enterprise management has not changed, the same is still the management of people, property, production, supply and marketing, but the management of the concept, model, tools and methods have undergone a revolutionary change. Such as financial **** enjoy the center model, cloud procurement, cloud recruitment, e-commerce, cloud manufacturing, employee travel and expense management cloud services and so on. The Internet era has put forward higher requirements for fine management, and with the interconnection between enterprises and between enterprises and the outside, fine management is no longer limited to the internal enterprise, but extends to the entire supply chain. The Internetization of enterprises accelerates the deep integration of finance and business, and strengthens internal control and liquidity management in the process of integration. Based on responsibility-centered accounting, gathering internal "small data" and Internet "big data", the connotation of internal management reports will be further enriched, and maximizing the value of management accounting will become possible.

The new hotspots of management accounting application in the era of corporate Internet

China Management Accounting Network pointed out that cloud-based services and big data, all-employee, all-process comprehensive budgeting, value-creating financial **** enjoyment service model, liquidity management as the core of the management of working capital, responsibility center accounting to support the evaluation of performance, human capital accounting for the modern service industry, internal reporting and decision analysis based on big data, and so on. Internal reporting and decision analysis based on big data, etc., constitute the hotspots for the application of management accounting in the era of corporate Internet.

Third, management accounting enhances the value of data, and big data provides support for benchmarking management and internal reporting

One of the important functions of management accounting is to make a good prediction of the future of the enterprise through the use of relevant information, and to help enterprise managers make the right decisions. Taking the comprehensive budget as an example, in the past, because of the limitation of recording, storing and analyzing tools, the comprehensive budget of the enterprise is mostly limited to the internal data and historical data of the enterprise, and even the internal data of the enterprise is also fragmented, so that it is impossible to benchmark with the same industry and the advanced enterprises, and the comprehensive budget is easy to turn into the gaming process once a year, up and down the group. The internal management report based on DuPont model, the expense structure analysis done by the finance department, the various ratios calculated, and the quota library set up, etc. are easy to calculate, but due to the lack of the support of responsible accounting, and the lack of internal and external, industry and regional comparison of relevant data, it is difficult to assess its reasonableness. In the future, based on cloud computing, big data technology, with data to speak, from the "three games" to "multiple games" of the whole staff of the whole process of the comprehensive budget has become possible.

One of the essence of the Internet is the management of "decentralization", the traditional pyramid-style organizational structure to the inverted pyramid type of transformation, centralization of power into a modern small-unit combat troops, customer-centric decision-making autonomy has become the mainstream. This requires the use of management accounting theories, tools and methods to fundamentally enhance the content and value of internal reporting, and be able to provide in roles to support full decision-making and real-time decision-making.

In the era of corporate Internet, traditional enterprises should use the thinking and spirit of the Internet for management innovation, use management accounting to do a good job of refinement articles, and play the role of decision-making in management accounting; the use of cloud computing and big data to innovate Internet applications, promote interconnection within and outside the enterprise, and realize the data to reconfigure the enterprise wisdom.

Four, management accounting needs information technology support, its development for the transformation and upgrading of the local ERP to provide a new impetus

ERP/enterprise management software for the practice of management accounting provides a platform to support the development of management accounting for the transformation and upgrading of the local ERP/management software to provide a new impetus. The gap between local ERP software and advanced foreign management software lies largely in the basic theories of management accounting, conceptual frameworks, tools and methods, as well as best practices and model libraries embedded in the system. The Ministry of Finance's Guidance on Comprehensively Promoting the Construction of the Management Accounting System explicitly includes informatization in the "4 + 1" of the Management accounting system, to promote management accounting-oriented information systems construction, which provides a new impetus for the transformation and upgrading of the local ERP, local management software vendors to catch up comprehensively and beyond the international vendors to provide a major development opportunity.

The spring of management accounting has come, but the promotion and application still have a long way to go. Although the focus and steps of different types of enterprises to promote management accounting are different, they are inseparable from the support of information systems, strong support from the leadership, the synergistic operation of internal organizations, and the strong recognition of corporate culture.