业财融合角度下蒙牛集团管理会计应用

Application of Management Accounting in Mengniu Group from the Perspective of Industry and Finance Integration

管理会计是着重为企业提供最优决策、改善经营管理、提高经济效益的企业会计分支,运用财务报告、规划、绩效与控制及战略财务管理等工具,在企业过去的财务经营数据基础上,为当前的经济活动做出决策并对未来进行预测筹划。数字化转型背景下,我国大型集团上市公司纷纷开始应用经济增加值(EVA)、企业战略地图等管理会计工具,推进业务流、财务流间的信息互通,提升经营质量。本文选取蒙牛集团作为研究对象,首先从企业战略地图中的财务、客户、内部流程、学习与成长4个层面分析了蒙牛集团战略地图的实施情况,其次分析了业财融合背景下管理会计的应用效果,发现管理会计有助于提高企业的运营效率、盈利能力与可持续增长能力,同时可使管理费用增速同比减缓。

Management accounting is an enterprise accounting branch that focuses on providing enterprises with optimal decision-making,improving operation and management,and improving economic benefits.It uses financial reporting,planning,performance and control,strategic financial management and other tools to make decisions for current economic activities and forecast and plan for the future on the basis of the financial operation data of enterprises in the past.Under the background of digital transformation,China's large group listed companies have begun to apply economic added value(EVA),strategic map and other management accounting tools to promote the information flow between business flow and financial flow,and improve the quality of enterprise management.This paper selects Mengniu Group as the research object.Firstly,it analyzes the implementation of the strategic map of Mengniu Group from four aspects:finance,customers,internal process,learning and growth.Secondly,it analyzes the application effect of management accounting under the background of the integration of industry and finance,and finds management accounting is helpful to improve the operation efficiency,profitability and sustainable growth of enterprises.At the same time,the growth rate of management costs can be slowed down year-on-year.