管理会计价值增值目标的实践——以淮海控股集团民营企业为例

The Practice of Value Increment Target of Management Accounting——As Exemplified by the Private Enterprises within Huaihai Holdings Group

本研究将"决策"服务性管理会计目标提升到"价值增值"层面,通过淮海控股集团民营企业的案例研究,细化企业内部各部门的价值增值目标。案例分析结果表明:(1)在工业4.0背景下,管理会计的内容要随着"智能制造"环境和信息化技术的变革而变化,进而提升到会计统驭知识的层面,把财务管理、成本管理、财务会计知识有机地融纂起来。(2)企业推行管理会计价值增值目标管理模式,能将所有者权益最大化、企业价值最大化、成本管理效益最大化目标有机地统一起来。(3)企业分权管理的责任中心转向"价值增值中心",有利于运用"价值链"管理思想将各个"价值创造"单元的价值节点直观地、具体地、口径一致地连接起来。(4)企业内部管理部门"职能型"管理转向"增值型"管理、企业内部生产部门"产品成本控制型"管理转向"生产资金运营增值型"管理,将挑战传统的存货管理的"经济批量法"、"ABC管理法"等。(5)企业将"供应侧结构性改革"理念运用到会计部门,"生产型"的预算控制转向"市场订单型"的实时跟踪,有利于物流、资金流、价值流、工作流的协调统一。(6)管理会计目标模式的转变将是一场会计变革和经营管理模式的变革,预计会产生强大的生命力。

This study promotes the＂decision＂service management accounting objectives to the＂value added＂level and,based on the case study of private enterprises within Huaihai Holdings Group private Enterprises,details the specific value-added target of their internal departments. The case study results show that：（ 1） Under the Industrial 4. 0 background,the content of management accounting should change with the ＂intelligent manufacturing＂environment and information technology change,and then upgrade to a high level where the accounting controls knowledge and financial management,cost management and financial accounting knowledge are combined into an organic whole.（ 2） By implementing target management mode of the management accounting value increment,the enterprises can organically unify their targets,including： owner＇s equity maximization,enterprise value maximization and cost management benefit maximization.（ 3） The responsibility center for decentralized management of enterprises is turning to ＂value increment center＂,which helps connect the unit of each ＂value-creation＂visually,concretely,and caliber uniformly by using the value chain management idea.（ 4）＂Functional＂management to＂value increment＂management in the internal management department of enterprises,＂product cost control＂management to ＂production capital operation increment＂management in the internal production departments of enterprises,will challenge the ＂economic batch law＂and ＂ABC management Law＂of traditional inventory management,and so on.（ 5） Enterprises to＂supply side structural reform＂concept to the accounting department,＂production-oriented＂budget control to＂market order type＂of real-time tracking,conducive to the harmonization of material flow,capital flow,value flow and workflow.（ 6） The transformation of the management accounting target mode will be a change of accounting theory and management mode,which is expected to produce strong vitality.