管理会计在建筑设计企业预算管理上的应用——管理费用预算编制模型

Application of management accounting in budget management of architectural design enterprises——Management expense budget preparation model

管理会计是经济和会计发展的必然产物,是基于财务会计又超越财务会计的会计重要分支。财政部颁发的管理会计指引框架,包括战略管理、预算管理、成本管理、营运管理、投融资管理、绩效管理、风险管理等七大领域,涉及了企业管理的方方面面,作为财务人员应当成为管理会计的先行先试者。本文以预算管理中的管理费用预算编制为切入点,就建筑设计单位管理费用预算编制进行探讨,力求摸索出管理费用预算编制的模型,尝试管理会计工具具体应用的实践。

Management accounting is the inevitable result of the development of economy and accounting.It is an important branch of accounting based on and beyond financial accounting.The guidance framework of management accounting issued by the Ministry of Finance covers seven areas,including strategic management,budget management,cost management,operation management,investment and financing management,performance management and risk management,which involve all aspects of enterprise management.As a financial personnel should become the management accounting pioneer.In this paper,taking the management cost budgeting in the budget management as a starting point,the construction design unit management cost budgeting is discussed,and strive to find out the management cost budgeting model,and try the specific application of management accounting tools practice.