业财融合背景下管理会计在饲料企业中的应用分析

Application analysis of management accounting in feed enterprises under the background of industry finance integration

随着市场经济的不断完善,企业之间的竞争加剧,如何提升管理会计水平成为企业可持续发展的关键。传统的财会工作是基于企业业务流程来提取财务信息,通过加工处理和分析形成会计凭证,然后进行会计报表编制等。整个财会工作过程单向传递,财务数据是基于企业生产经营数据之后得出,无法对企业生产经营行为产生影响。而业财融合强调了企业业务与财会工作的有机融合,不断优化企业财务管理过程、成本控制过程及业务运营流程,通过不断的互动反馈,对企业行为进行调整,实现资源的合理配置。本文以饲料企业为研究对象,论述业财融合对饲料企业的积极意义,并引出管理会计在饲料企业中的应用现状,最后提出饲料企业应实行全面预算管理战略,加强全面成本管理手段,进一步加强企业业财融合的人才支持措施,从而为饲料企业转型升级、长远发展奠定良好的基础。

With the continuous improvement of market economy and the intensification of competition among enterprises,how to improve the level of management accounting has become the key to the sustainable development of enterprises.The traditional accounting work is to extract financial information based on the business process of the enterprise,form accounting vouchers through processing and analysis,and then prepare accounting statements.The whole accounting process is one-way transmission.The financial data is obtained based on the production and operation data of the enterprise,which can not have an impact on the production and operation behavior of the enterprise.The integration of industry and finance emphasizes the organic integration of enterprise business and financial and accounting work,so as to continuously optimize the enterprise financial management process,cost control process and business operation process,adjust the enterprise’s behavior through continuous interactive feedback,and realize the rational allocation of resources.This paper takes feed enterprises as the research object,discusses the positive significance of industry finance integration to feed enterprises,and leads to the application status of management accounting in feed enterprises.Finally,it puts forward that feed enterprises should implement comprehensive budget management strategy,strengthen comprehensive cost management means,and further strengthen talent support for enterprise industry finance integration,so as to provide reference for the transformation and upgrading of feed enterprises Lay a good foundation for long-term development.