制造业企业中管理会计的技术变革与创新研究

Research on Technological Change and Innovation of Management Accounting in Manufacturing Enterprises

本文首先论述了管理会计面临的三大挑战:互联网技术、经济转型和全球化。接着对中国当前制造业管理会计方法的应用现状和存在的主要问题进行了分析和解读,本文认为技术方法落后、信息系统建设投入不足是制约我国管理会计发展水平的主要障碍。本文提出了制造业管理会计技术变革和创新的途径,主要包括现代数据挖掘技术的利用、ERP和供应链信息系统的建设、加强专业化人才的培养和在职培训等。

In this paper,we discusses three big challenges with management accounting：the Internet technology,the economic transformation and globalization.Then present situation of the application of management accounting methods and the existing main problems in Chinese Manufacturing Enterprises are analyzed and interpreted.It shows that outdated technology method and inadequate information system construction is the main obstacle restricting our level of management accounting development.Manufacturing management accounting technical change and innovation is proposed in this paper,mainly including the use of modern data mining,ERP and supply chain information system construction,strengthen the cultivation of professional talents and on-the-job training,etc.