基于财务转型的管理会计报告体系探索应用

Discovery and application of management accounting report system based on financial transformation

针对当前煤炭企业管理存在管理导向有偏差、决策滞后、管理效率低、风险控制不到位等问题,峰峰集团积极构建管理会计报告体系,将管理会计融入生产经营全过程,注重实际效果,取得了较好的应用效果。提出了相关的对策建议,为企业管理提供及时有效的信息决策支持,促进财务管理转型和效益提升方面进行了有益的探索。

According to the deviation management guide,decision lag,low management efficiency,risk control not in place and other problems existed in the management of the present coal enterprises,Fengfeng Group actively established a management accounting report system.The management accounting was integiated in the full process of the production and management.Fengfeng Group paid attention to the actual effect and good application effect was obtained.The proposals on the relevant countermeasures provided could provide the time and effective information and decision support to the management of the enterprise.Beneficial discovery was conducted to promote the financial management transformation and to improve the benefit.