Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

The Effect of Executive Management Support and Cost Accountant Competency on CMS Design Effectiveness and Its Consequences： An Empirical Research of Manufacturing Business in Thailand＊

The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.

Logistics Cost Management Models and Their Usability for Purchasing

In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic＇s （1983） matrix.

An Exploratory Study Into the Implementation of Management Accounting Changes in Australia

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.

The Role of Management Accounting in Adding Value to Organisations

The rapid development of digital world has provided modern organisations with challenges and opportunities at the same time.Especially,the use of advanced technology such as internet well improves transparency of many organisations.However,this also brings volatility and uncertainty to an organisation’s business environment,thereby leading to a more complex and time-consuming decision-making process.To solve this problem,two management accounting techniques,ABC System and BSC,have accordingly been adopted by many managers.In this article,the purpose is to briefly discuss some of the challenges faced by organisations;and then,the two initiative management methods are well explained individually with reference to appropriate examples.

Human Resource Accounting： Costs and Benefits Analysis

Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.

Application of Management Accounting in Company Sustainability

This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system.

Developing Public Sector Cost Accounting Systems Case Finnish Defence Forces

This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management systems （Carmona ＆ Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, ＆ Rahko, 2009; Scapens ＆ Ter Bogt, 2009）. We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field （Scott, 2001; Kitchener, 2002）. The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors＇ views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector （see e.g., Gr6nlund ＆ Catasus, 2005） at times seems to challenge and even contradict the ＂legalistic＂ tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model （Fryer, Antony, ＆ Ogden, 2009; Neely, Adams, ＆ Crowe, 2001）, when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations＇ strategy and structure （see e.g., Abemethy, Lillis, Brownell, ＆ Carter, 2001）.

Effect of Fair Value Measurement on Earnings Management of Chinese Real Estate Listed Companies

since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.

MPAcc管理会计课程的三重目标与实现路径

专业课程目标是实现培养方案目标的路径和具体化。管理会计课程目标可以概括为“传道”——思政教育、“授业”——传授专业知识、“解惑”——教学模式和教学方法的适用。通过每章节思政元素的融入,将嘉庚精神和职业道德守则通过案例讨论和角色扮演沉浸于管理会计专业课教学之中,以实现课程第一重目标“传道”;模块化的课程内容设置和基于“能力框架”为核心的课程内容建设有助于实现第二重课程目标“授业”;PAD教学模式和OBE教育理念的应用保证了课程目标的协同实现。

基于边际贡献的本量利分析在生产决策中的应用

边际分析法在我国管理会计领域被广泛研究和应用。基于边际贡献的本量利分析可以为管理层对产品的上市、退市及调整生产营销布局作出参考,提高企业财务决策的可预见性。文章结合具体案例更具象地展示基于边际贡献的本量利分析在生产决策中的应用,以指导企业优化生产组织管理,获得效益最大化。

关于高校践行成本核算难点的研究

随着高校招生人数的增加与办学规模的扩大,如何提高学校财政资金的使用效率成为高校运营管理中面临的重要问题。成本核算作为了解学校资金使用情况的重要手段,有助于提升高校管理的科学性和有效性。基于此,文章从高校成本核算工作的基本情况出发,全面分析了当前高校成本核算过程中面临的多种现实困境,并以此为依据提出了优化高校成本核算流程、建立健全成本核算体系、提升人员成本核算意识和完善高校成本核算方法这四点策略,以期提升高校成本核算工作的成效。

绿色视角下轻化工产业绿色供应链环境成本管理研究

在当代社会,随着经济的蓬勃发展与人们环保意识的不断增强,绿色环保已然成为众多行业共同追求的目标。特别是在轻化工产业这一与日常生活紧密相连的领域。如何有效地进行环境成本管理,成为行业内外普遍关注的问题。基于此,探讨轻化工产业在追求绿色发展的过程中,绿色供应链管理的实践及其显著特点,并进一步剖析当前环境成本管理的现状与面临的挑战。通过深入分析,强调了采取绿色供应链管理对优化环境成本控制的重要性,不仅能显著提升企业的环保形象,还能促进企业经济效益的提高和可持续发展。针对现存的环境成本管理中的种种不足,如管理主动性不足、成本核算机制的不完善以及控制体系的薄弱等问题,提出了一系列切实可行的优化策略和保障措施。这些措施旨在为轻化工产业的绿色转型提供理论指导和实践支持,助力企业实现环境与经济效益的双赢。

双碳目标下火电厂碳成本精细核算及其决策应用——基于对A火电厂的实地调研

在双碳目标背景下,本文基于对A火电厂的实地调研,参考物质流成本会计与生命周期影响评价方法,为其设计精细化的碳成本核算体系,并进行碳成本分析以及决策应用。在计算燃煤燃烧环节材料成本的分配比率时,本文结合火电厂生产特点对该比率进行了调整优化。研究发现:火电企业碳成本主要由碳排放成本构成,适当进行环保项目投资可以助力企业降低单位碳成本。火电企业可参照本文思路建立并完善碳成本核算体系,对碳成本进行精细化核算与控制,制定综合化的绿色转型方案,以实现经济效益和环境效益双重目标。

公立医院成本管理体系构建及应用

随着医改的不断深化,成本管理对于公立医院高质量发展的重要性日益凸显。本文以河南省某公立医院为例,构建以“决策层-管理层-执行层”为主要内容的公立医院成本管理体系,探讨医院成本管理实践举措与效果,为其他公立医院成本管理提供参考。

DRG支付下公立中医医院精细化成本管理的挑战与路径研究

DRG支付对公立中医医院成本管理带来一定的挑战,如何加快财务管理模式向精细化管理转型,是当前亟待解决的核心问题。对此,样本医院积极与医保部门沟通,基于中医药服务特点,持续优化成本管理路径,强化大数据应用和信息化支撑,完善DRG成本核算体系,加强DRG成本管理的内部审计与监管,实施灵活的绩效激励机制,取得了一定成效,可以为中医医院适应DRG支付提供借鉴。

“全院一张床”模式下科室成本核算的创新做法

“全院一张床”模式打破了医院各科室之间固定床位的壁垒,但同时也模糊了传统科室的边界,对科室成本核算提出了新的挑战。对此,可设置学科医生组和病区护理组两个不同维度的科室成本核算对象,分别进行收入确认、成本归集与分摊,最后进行医护成本双向交互分摊,同时核算学科医生组和病区护理组两个维度的科室成本,进而满足绩效考核、优化资源配置等方面的管理需求。

DRGs付费制度对医院绩效管理的影响及对策研究

在我国医疗改革的大背景下,基于疾病诊断相关分组(diagnosis related groups,DRGs)付费制度的推广与实施为医疗行业带来了新的挑战与机遇。这种付费方式不仅改变了医院传统的收入模式,还对医院的绩效管理产生了深远的影响。文章旨在深入探讨DRGs付费制度对医院绩效管理各个方面的影响,包括医院收入结构、医疗质量提升、医疗资源的有效利用以及医疗成本控制等。经过全面而系统的分析,阐明了DRGs付费制度对医院绩效管理所带来的多重挑战。这些挑战不仅涵盖了医院收入结构的调整、医疗服务质量的提升,还涉及医疗资源的有效利用以及医疗成本的控制等方面,对医院的运营和管理提出了更高的要求。针对这些问题,文章提出了一系列对策建议,旨在帮助医院在DRGs付费制度下优化绩效管理体系,实现科学、合理的绩效管理,从而提高医院的可持续发展能力。

制造业盈余管理对所得税成本影响的实证研究

我国现行的财税体系下,税会差异的普遍存在使企业利润表中盈余的各组成部分承担着不同的企业所得税税负,企业因而有动机在利用盈余管理实现企业目标的同时使其所得税成本最小化.本文使用我国制造业上市公司2012年至2019年的数据,考察制造业企业财务报表中的税会差异与企业盈余管理行为之间的关系.分析结果显示:制造业企业的盈余管理程度以及企业承受的法定税率对企业利用非应税项目损益进行避税具有显著的正向影响.进一步,制造业企业的现金流状况越困难,其利用盈余管理过程中的非应税项目进行避税的程度就越高.相较于国有企业,非国有企业利用该方法进行所得税避税的程度更高.

DRG/DIP支付方式改革形势下医院医用耗材的精细化管理对策

医用耗材在医学诊断和治疗中发挥着重要作用。随着医疗耗材行业的快速发展,医用耗材种类不断增多,更新换代速度快,管理难度随之不断增大。同时,DRG/DIP支付方式改革形势下,医用耗材作为单纯的成本项目不再给医院带来经济效益。因此,医用耗材的管理水平直接影响医疗服务质量和医院经济效益。该研究结合当前医改背景分析医院医用耗材管理中普遍存在的问题,并从多个角度介绍医院医用耗材精细化管理,包括提高对耗材管理工作的重视度,健全完善制度,统一耗材目录,加强二级库管理,降低院内耗材价格,耗材成本核算纳入绩效考核,提升耗材信息化管理水平等。医院自2023年实施医用耗材精细化管理后,医用耗材医保编码变更数据录入用时和正确率、全年耗材费用、当月使用量及金额查询时间均显著降低,医院整体住院次均医用耗材费用呈下降趋势。医用耗材精细化管理可有效降低医院运行成本,提高医院医用耗材的管理水平,促进医疗质量不断提升。