论管理会计工具应用的制约瓶颈及其解决路径——基于沪深两市A股制造业上市公司经验数据的分析

On the Bottleneck of the Application of Management Accounting Tools and Its Solutions: An Analysis Based on the Empirical Data of A-share Manufacturing-Listed Companies in Shanghai and Shenzhen Stock Markets

由于种种原因我国应用管理会计的实践中普遍存在着获取数据成本高和预测、决策、控制和评价结果准确性差的制约瓶颈。为了解决这些存在的瓶颈,采用来自财报的"营业净收入"作为成本动因,用回归分析方法将来自财报的"收入动因成本"中固定成本和变动成本分解开来作为管理会计工具应用的数据来源。由于回归分析使用的数据全部来自财报,省去了管理会计成本习性分析的工作量,从而找到了克服数据收集成本高的制约瓶颈。同时,按照收入和费用配比的原则从财报数据中加工出"营业净收入"和"收入动因成本",强化了收入和费用的因果联系,使成本习性分析的结果更加准确,从而找到了克服预测、决策、控制和评价结果不准确的有效路径。

For various reasons, there are several bottleneck constraints in China＇s application of management accounting, such as high-cost at data acquisition, poor accuracy in the aspects of forecasting, decision-making, controlling and the results of evaluating. In order to solve these existing bottlenecks, this paper tries to take the net income from operation from financial reports as the cost driver and divides the ＂income driver cost in the financial reports＂ into fixed cost and variable cost with the regression analysis method, which is to be used as the data source for the application of management accounting instrument. Because all the data used in the regression analysis comes from financial reports, the workload for the cost behavior analysis in management accounting is saved, so that the bottleneck constraint is found and the problem of high cost of data acquisition can be overcome. Meanwhile, according to the income and expense matching principle, the ＂ net income from operation＂ and the ＂ income driver cost＂ can be processed out from financial reports, which can strengthen the causal relationship between income and expenses, making the results of cost behavior analysis more accurate, thus, the bottleneck constraint of inaccurate forecasting, decision-making, controlling and the results of evaluating can be found and be overcome.