基于管理会计的管理信息系统建设经验

Experience of Management Information System Establishment Based on Management Accounting

管理会计采用无限细分作业的方法寻找增值动因,其深入运用导致数据处理量呈指数化增长,必须基于管理会计个性化特点设计规划信息系统,保证管理会计运用的持续深入。采用经验总结等方法,概括阐述建设管理会计信息系统的必要性、特殊性、要点和实施效果,介绍该系统建设的诸多经验。其中,系统建设须重点关注4个环节:一是选择工具作为信息化建设的突破点;二是合理设置建设目标,明确系统职责边界;三是整理工具成果,夯实基础标准;四是理性规划实施过程。实践结果表明:该系统反映了一线企业的需求,能够提升海量数据的高效管理,实现业财融合与协同,具有一定的使用参考价值。

Management accounting employs infinite segmentation operation method to explore value-added elements,its further use results in index-increasing data processing.We must design and plan information system according to itspersonalized characteristics of management accounting to ensure its sustainable and in-depth use.In this paper,theexperience summarizing method is adopted,and the necessity,particularity,key points and results of constructingmanagement accounting information system are generally introduced.Among them,the system construction should focuson four points:The first is to choose suitable tools as breakthrough point.The second is to set reasonable goals to clarifysystem boundary.The third is to strengthen the basic standards.The fourth is to plan implementation process rationally.Practice results illustrate that the system reflects the enterprise’s demand,can improve management efficiency of hugeamounts of data,integrates business and accounting,thus having certain reference value.