浅谈中小企业管理会计报告体系的构建——以R公司为例

An introduction to the construction of management accounting reporting system for small and medium-Taking company R as an example

随着信息技术的不断进步,企业管理已经迈入数字化、智能化和系统化,现行的中小企业管理会计体系存在诸多不足,管理会计报告若不能很好地反馈企业的财务问题,最终可能导致公司的决策失误。文章以R公司为例,简要阐述信息智能化视角下管理会计报告体系的优化思路,从使用价值、技术应用和报告数据等方面介绍管理会计报告在中小企业的应用,为整体报告设计和实践方法提供导向,旨在通过优化的管理会计报告,为管理者经营决策提供更加精确的依据,确保企业能够更好地应对财务风险。

With the continuous progress of information technology,enterprise management to move into digital,intelligent and systematic.The current management accounting system in small and medium-sized enterprises have a number of shortcomings,management accounting reports that do not give good feedback on the financial problems of the enterprise,which may ultimately lead to the company's decision-making errors.This paper takes company R as an example to illustrate the optimisation ideas of the management accounting reporting system under the perspective of information intelligence,introduces the application of management accounting in small and medium-sized enterprises from the aspects of the use of value,technology application and reporting data,provides guidance for the overall report design and practice methods,aims to provide a more accurate basis for the managers'business decision-making through the optimised management accounting report to ensure that the enterprises can better cope with financial risks.