What are the characteristics of the development of cost management accounting?

Modern management accounting is an information system separated from the traditional accounting system and juxtaposed with financial accounting. Its key point is to serve enterprises to improve their management and economic assets. It is an important part of decision support system in enterprise management information system. As a result, an interdisciplinary subject of management and accounting was formed. It is an information system based on modern management science, aiming at maximizing the economic benefits of enterprises, taking a series of specific technologies and special methods as means, centering on the three centers of cost, profit and capital, and using the data and other information provided by financial accounting to help managers plan, organize, control and evaluate the production and business activities of enterprises. The formation, development and maturity of modern management accounting have greatly enriched the content of accounting science, marking that accounting science has entered a brand-new stage of development.

Main features:

(1) focuses on serving the internal management of enterprises. Financial accounting mainly serves investors, creditors and other relevant institutions outside the enterprise by providing financial statements on a regular basis. Modern management accounting mainly provides financial and management information and its analysis and interpretation, which can help enterprise management departments make correct optimization decisions and effectively improve production and operation services.

(2) The methods are flexible and diverse. An enterprise usually has only one basic information collection and processing system, that is, an information collection and processing system with financial accounting as the main body. Modern management accounting should make full use of the information provided by financial accounting bookkeeping and accounting; In addition, relevant information is obtained, processed and calculated according to management requirements, which provides various useful information for management. Modern management accounting processes, reforms and extends the relevant information of financial accounting in flexible and diverse forms; Analyze and compare the economic benefits of various business plans, and make calculations and summary preparations. , which belongs to the accounting scope. For example, the cost is reclassified and combined according to its variability, and divided into two categories: fixed cost and variable cost. On this basis, cost forecasting, variable cost calculation, analysis of the relationship between profit and loss critical point and cost, volume and profit, differential cost analysis, preparation of flexible budget, etc. In fact, it is to process, reorganize and extend the financial accounting data from another side (extending to a wider and deeper field).

(3) Give consideration to the overall situation and the local situation. Financial accounting mainly takes the enterprise as a whole, provides centralized and general information, and comprehensively evaluates and assesses the financial status and operating results of the enterprise. In order to better serve the operation and management of enterprises, modern management accounting must take into account the overall situation and part of enterprise production and operation. For example, decision-making and planning accounting should first face the whole, focus on the overall situation, seriously consider the coordination and balance between various decisions (plans), decompose indicators, form a responsibility budget, and make each responsibility center clear about its goals and tasks in accomplishing the overall goals and tasks of the enterprise; On this basis, the correct organization and implementation of responsibility accounting, evaluation and assessment of the work results of each responsibility center can not only fully mobilize the enthusiasm of workers and the masses, but also ensure the coordination of production and work in all parts and achieve the consistency of local and overall goals. (4) Facing the future. Generally, financial accounting only reflects the matters actually completed, focusing on the historical description of the production and operation activities of enterprises. Modern management accounting faces the future. Decision-making and planning accounting mainly deals with matters that have not happened in the future. According to the rich information, we can make scientific prediction, analysis and comparison in advance on how much economic benefits the relevant schemes adopted in all aspects of production and operation can achieve, and provide objective basis for correctly selecting the best scheme. Just because you have a future doesn't mean you can ignore the past. Modern management accounting not only uses historical data, but also uses various data related to forecasts, plans and goals that reflect future development; It scientifically processes and reforms these data to help managers plan their future business and put their work first.

(5) The extensive application of mathematical methods. Financial accounting rarely uses mathematical methods, and generally only involves elementary mathematics. Modern management accounting is more and more widely used in many advanced mathematics and modern mathematical methods. With the continuous progress of science and technology, the increasing complexity of production and operation, and the continuous expansion of enterprise scale, the whole enterprise management is developing in a quantitative direction. In order to adapt to this major change in enterprise management, modern management accounting requires "arming" itself with advanced mathematics and modern mathematical methods to make it develop in a quantitative direction. The quantification of a science means the accuracy, maturity and perfection of this science. The quantitative methods in advanced mathematics, operational research and mathematical statistics are absorbed, introduced and applied to modern management accounting, so that it can express complex economic activities with concise and accurate mathematical models, deal with them scientifically, reveal the internal relations between related objects, grasp the relations and laws of related variables, and provide objective basis for managers to make correct business decisions. For example, the semi-variable cost is decomposed by regression analysis, and the dependence between cost and output, the trend of cost increase and decrease under certain conditions and the basic law are grasped; Apply linear programming method to determine the best combination of all related factors; Apply the principle of inventory theory to calculate the economic order quantity and the best production batch; Use the principle of input-output analysis to measure the changing law of data with internal relations. It will help enterprises to eliminate some intuition and randomness in management decision-making and make it based on scientific analysis and accurate calculation of objective objects.