The Role Of Accounting In The New Form Of Organization

The results of Noah consulting show that strategic accounting is better at influencing the adjustment of internal strategy from the analysis of external environment than accounting bookkeeping and management accounting.

Strategic management accounting overcomes the shortcomings of traditional management accounting and provides a large number of non-financial information such as quality, demand, market share and so on to create favorable conditions for enterprises to see the opportunities, improve the operation and competitiveness, and maintain and develop long-term competitive advantages.

At the same time, strategic accounting provides multidimensional strategic performance evaluation for enterprise management decisions, combines the evaluation index with the strategy implemented by enterprises, adopts different evaluation indicators according to different strategies, and runs through every step in the application process of strategic management, emphasizing that performance evaluation must meet the information needs of managers.

Under the new organizational situation, strategic accounting has changed the traditional accounting single accounting mode, providing the following multi-functional functions for enterprise management:

1, provide financial support for company strategy.

2, for the company to achieve

Provide financial support for quarterly and monthly targets.

3, effectively avoid the risk arising from the wrong strategic direction of the company.

4, reduce the business process may be caused by the financial process.

To provide effective means of risk prevention.

5, help

Establish the best cost plan to meet the market value demand.

6, ensure that the whole group or company develops according to a unified financial pace.

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The traditional financial accounting with the core of accounts receivable and receivables seems to have failed to meet the needs of business managers. The traditional ex post direction of financial accounting has made business managers frustrated and headache.

As a result, the accounting discipline, based on the cost accounting in 1930s, closely cooperated with the needs of modern management theory and practice, gradually formed a management accounting system aiming at providing financial information for the enterprise's internal management and management, so that accounting work can be pformed from traditional account keeping, account checking and reimbursement to control and analysis.

The emergence and development of management accounting is a great change in the history of accounting development. Since then, modern accounting has formed two branches of financial accounting and management accounting.

With the rapid development of modern production and the improvement of the level of economic management, computer technology has been widely used in accounting, so that the operation procedures such as collection, classification, processing and feedback of accounting information have been free from the traditional manual operation, greatly improving the efficiency of work, and realizing the fundamental pformation of accounting science.

Noah consulting said that more and more enterprises have benefited from management accounting, such as high investment and long cycle real estate enterprises, such as fine operation and complex management chain coal enterprises, such as long supply chain, complicated financial procedures and heavy task of Zero selling enterprises, all of them can achieve high efficiency in financial management because of the use of management accounting.

However, business managers are always "greedy". They pay more and more attention to the guiding role of accounting for strategic management of enterprises. They even want to make accountants an all-around weapon, not only to keep accounts, not only to analyze and control them, but also to analyze the external environment of enterprises, to see competitors and to control internal operation costs, so as to achieve the effect of beforehand guidance, so as to assist the overall strategic planning and implementation of the company.

We often say how big the heart is and how big the universe is.

The increase in demand for capital, especially capital operation, has prompted strategic accounting to grow.

The emergence and attention of strategic accounting represents the pformation of modern accounting from the role of bookkeeping into an important tool for pre control.