管理会计组织能力应用工具研究

Research on Application Tools of Organizational Ability of Management Accounting

我国管理会计指引把组织能力作为管理会计工具方法应用的环境,但管理会计应用工具,有使用起来相对容易的,也有非常难的;有非常具体的,也有较抽象的。随着管理会计应用工具使用难度的提高,组织能力也必须提升。现在管理会计推广效果不好,组织能力不强是一个很重要的原因。所以,管理会计的应用必须要建立能力保障,组织、能力和工具等三个保障缺一不可。建议建立组织管理应用指引,制定组织能力提升的应用工具指引,完善管理会计应用体系。

Our country′s management accounting guidelines aim at turning the organizational capacity into an application environment for management accounting tools and methods. However, the management accounting application tools are occasionally relatively easy, while sometimes very difficult;and some are very concrete, and some comparatively abstract. With the increasing difficulties of using the management accounting application tools, organizational ability must also be improved. At present, the effect of popularization of management accounting is unsatisfactory, where the poor organization ability attributes a very essential reason. Therefore, the application of management accounting must establish ability guarantees, and the three guarantees of the organization, ability and tool are indispensable. This paper proposes to establish application guidelines for organizational management, stipulate application tool guidelines for organizational capacity improvement, and improve the application system of management accounting.