In the new era when big data information technology is widely used in all walks of life; Innovation in Enterprise Management Accounting; the limitations of traditional accounting work and the need for rapid development of enterprises under the background of informatization are becoming more and more prominent, and the integration, optimization and innovative development of management accounting are imminent. Based on the current development status of management accounting, this paper analyzes the problems existing in the development of enterprise management accounting and proposes an innovative development path.
Big data and other information technologies have played an important role in enabling the modernization of management accounting. In the new era, the innovation and development of enterprise management accounting have the following positive meanings:
First, the functional role of enterprise management accounting has been brought into full play, and the efficiency and quality of enterprise management have been effectively improved;
Second, the focus of work has been realized based on traditional accounting work. The transformation from data accounting to data management and analysis has provided a more in-depth analysis of the economic value contained in the data, providing a reference for the formulation of corporate strategic decisions;
The third is to effectively expand the application scope of management accounting. The development of management accounting modernization, the use of big data, and other information technology to effectively extend the original work functions have played an important role in customer information integration, market development forecast, and reasonable cost control.
Then, in the new era, how should enterprise management accounting achieve innovative development? This article makes a detailed analysis of this.
1. The development status of enterprise management accounting
With the continuous changes in the market economy and the rapid development of big data technology and information technology, the traditional accounting concepts are no longer suitable for the rapid development needs of the modern enterprise informatization background. The overall development of my country's management accounting system is relatively late, and there is a certain lag in cost control and management concepts. For example, they pay too much attention to the cost of the enterprise and ignore the analysis of the non-financial indicators of the enterprise, less consideration is given to the external environmental factors of the enterprise, and the long-term goal of the enterprise development is insufficient.
In addition, some enterprises, especially some small and micro-enterprises or family-owned enterprises, lack forward-looking accounting management concepts, have relatively large restrictions on the functions of accounting management, and the degree of application of big data technology and information technology. Insufficient, resulting in the inability of enterprise development to integrate with the development of the times, too traditional accounting management concepts cannot provide effective assistance for long-term decision-making of enterprises in the context of informatization, and also limit the ability of enterprise accountants to improve.
On the other hand, with the rapid development of information technology, accounting integration and optimization break the shackles at the technical level, my country is relatively mature in the application of technology such as big data technology, information technology, and artificial intelligence technology, and the economic development environment is relatively stable. All these provide favorable conditions for the innovation and development of enterprise management accounting. Based on traditional accounting work, management accounting combines information technology to conduct an in-depth and comprehensive analysis of enterprise development, operation, and financial data, providing powerful help for the long-term decision-making of enterprises.
At present, many enterprises in our country are transitioning from financial accounting to management accounting to achieve integration and optimization. Based on the analysis of enterprise financial data and combined with the strategic development of the enterprise, management accounting can provide objective forecasts for the future development of the enterprise and the market economic environment through data analysis, thereby providing data reference for enterprise development and risk prevention.
At present, the development of my country's management accounting system is becoming more and more mature, and many enterprises have included management accounting in the consideration of enterprise development and strategic goal formulation. Affected by various factors, the development environment of enterprises is complex and changeable, and the market of small and micro enterprises is relatively weak against risks. More help is an important issue facing the development and innovation of management accounting.
2. The main problems faced by the innovation and development of enterprise management accounting in the new era
(1) There is a shortage of management accounting talents with big data thinking.
In the new era of rapid development of information technology and big data technology, the role of traditional financial management models on enterprise development tends to be weakened, and traditional management accounting talents are also stretched in terms of knowledge reserves and application of new technologies. Accounting development opportunities and challenges coexist.
To give full play to the enabling role of information technology in management accounting, management accountants must have solid knowledge reserves and perfect information technology application capabilities. However, from the current point of view, many enterprises, especially some small and micro enterprises, have less application of information technology, and management accounting talents with big data thinking are relatively scarce.
In the current complex and changeable business environment, the development of small and micro enterprises and the formulation of strategic goals should rely on the data support provided by management accounting based on information technology to ensure the comprehensiveness and accuracy of enterprise development information. The lack of management accounting talents with big data thinking makes the integration and optimization of management accounting a piece of paper, and cannot provide scientific and detailed data reference for the long-term decision-making of enterprises.
(2) The enterprise information management infrastructure is insufficient.
In the context of increasingly fierce market competition, to obtain a comprehensive, objective, and scientific financial analysis report, an enterprise must have a comprehensive understanding of the operation of the enterprise and the industry inside and outside the industry. Modern management accounting based on information technology is the basis for its effective development. and guarantee. However, from the current point of view, the information management infrastructure of some enterprises has an insufficient investment in capital, technology, and talents, which also restricts the innovation and development of management accounting informatization.
Some business managers do not fully realize the importance of management accounting informatization, pay too much attention to cost management, rely on a single financial accounting to understand the operation of the enterprise, invest less in enterprise information management infrastructure, and lack the degree of management accounting informatization. At the same time, some enterprises have not fully implemented the integration of business and finance in management accounting work, and there is fragmentation between enterprise departments, resulting in an information island effect.
Proposing useful data and information for enterprise development decision-making leads to problems in enterprise product management and strategic decision-making. These are the manifestations of enterprise managers not paying attention to management accounting informatization and insufficient investment in enterprise information management infrastructure. Reform and improvement are urgently needed.
(3) Management accounting methods are too single.
With the development of enterprises, the work that enterprise management accounting needs to deal with increases exponentially. The traditional management accounting methods are relatively simple in application, the data processing efficiency is low, and the data analysis ability is weak, which cannot provide effective support for the further development of enterprises.
From the current point of view, mainly small and micro enterprises, involving some small and medium-sized enterprises, cannot apply information technology at the management accounting level, and still use manual processing in data collection, information transmission, etc., in addition to low efficiency, also Increased risk of data errors. At present, the competition of enterprises under the background of informatization has further improved the enterprise's data collection and analysis capabilities.
If the traditional single management accounting method is still adopted, it will inevitably fail to form a competitive advantage in the competition with other enterprises. Insufficient can not provide the impetus for the sustainable development of enterprises. In addition, too single management accounting methods cannot comprehensively and effectively analyze the internal and external operations of enterprises and are not conducive to enterprise managers making scientific and sustainable strategic development decisions and comprehensive enterprise risk prediction.
(4) The attack risk of enterprise data cannot be ignored.
The data of an enterprise in the course of its operation is the core secret of its development. Except for the information that is voluntarily announced by the enterprise or required to be disclosed by the management agency, the rest of the information should be effectively protected. In the information age, the risk of data leakage has always been the focus of enterprises.
In addition to the leakage of data and information caused by the irregular work of internal personnel, Internet-based hacker attacks and accidental data leakage of data storage enterprises cannot be ignored. In the context of the Internet, regardless of whether the enterprise has done a good job in the security of information and data, the attack risk of enterprise data should be taken seriously. The security protection of accounting information in the work process of management accounting is particularly important.
Some enterprises have a situation of confusion about departmental functions and authority, and some key data and data storage systems have not been regularly checked and changed passwords. Management accounting has insufficient understanding of it, limited investment in capital and technology, poor awareness of risk prevention in management accounting, and the intersection of various factors leads to a greater risk of enterprise data leakage, which enterprises must pay attention to.
3. Discussion on the innovative development path of enterprise management accounting in the new era
(1) Further strengthen the construction of a compound management accounting talent system.
With the application of information technology and big data technology becoming more and more common in all walks of life, its positive effect on the development of the industry has been generally affirmed. Many enterprises rely on new information technologies such as big data to provide new ways for enterprise development. The role of information technology in enabling management accounting is unquestionable, and the basis for its further development is to build and strengthen the construction of a compound management accounting talent system.
In specific practice, first of all, it is necessary to fully improve the informatization application thinking and ability of management accounting talents, especially the business managers of enterprises. And master big data technology and apply it to practical work. Small and micro enterprises are relatively lacking in modern management accounting talents. Through centralized training, unified learning, etc., the existing management accounting personnel can be upgraded in thinking and ability, and the large-scale management accounting personnel can be upgraded.
Data analysis, data mining, visual analysis, etc. are applied to management accounting work to train them into compound management accounting talents. Secondly, we can also introduce modern management accounting talents through recruitment channels to enrich the compound management accounting talent team; we can also introduce talents related to information technology to cooperate with management accounting personnel to jointly build a modern management accounting talent team system.
(2) Increase investment in enterprise information management infrastructure.
The problem of insufficient resource investment is relatively easy to solve in the development of enterprises. As long as we can correctly understand the causes of obstacles to the development of enterprises, and implement targeted innovation and improvement, effective development will inevitably be achieved. In the information age, the information and data that need to be processed in corporate accounting work are becoming more and more complex and huge. Relying on traditional accounting methods is bound to be inefficient.
This requires companies to increase investment in corporate information management infrastructure. The information system platform should respond. In specific practice, through the financial sharing center, a large number of repetitive work that can be handled by standardized processes can be unified to the financial sharing center for unified processing, which makes financial accounting more convenient and accurate, and the relevant information can also meet the requirements of management accounting informatization.
Work demands. It can rely on the financial sharing center to break down the information barriers between enterprise departments, share information and data between various departments, and rely on big data technology to conduct a unified and comprehensive analysis of the economic environment, policy orientation, industry development, customer needs, etc., for enterprises. The ability of risk prevention, plan to forecast, and strategic decision-making has solidified the foundation.
(3) Make full use of information technology to improve the management accounting method system.
At present, the application effect of information technology in management accounting has been fully verified, and the construction of management accounting information systems has become more and more mature. Several information technologies have been innovated and applied in enterprise management accounting. In enterprise management, management accountants use big data and other information technologies to transform the traditional single management accounting methods, effectively improving work efficiency, and having a more comprehensive ability to analyze various information and data of the enterprise.
The enabling role of information technology in the management accounting method system is mainly reflected in the comprehensive, dynamic and continuous monitoring of key information such as corporate financial data and business. The effects of any data changes can be seen. The financial sharing center is fully reflected, which is convenient for financial management personnel to make timely judgments and make effective responses. In addition, management accounting personnel can also use big data and other information technologies to effectively collect, organize and analyze enterprise-level industry-related data, store the data analysis results promptly, and facilitate subsequent comparison through the construction of a professional management accounting database. , to form a scientific and complete accounting report.
Enterprise managers can extract relevant data for analysis at any time when the follow-up development goals are formulated and have accurate and detailed theoretical data as support for cost control, business risk, performance control, and other aspects related to enterprise development. To provide a basis for the formulation of future corporate strategies.
(4) Attach importance to the security protection of management accounting information.
With the gradual improvement of network information technology and national laws and regulations involving network information, the risk of leakage of core data of enterprises has been reduced to a certain extent. However, enterprises should still pay attention to the security protection of management accounting information, and provide the sound development of enterprises from the source. Safe and stable environment. In practice, first of all, it is necessary to strengthen the construction of the internal control system of the enterprise, set different network access rights for different staff in various departments, and adopt various encryption measures such as password, fingerprint, face verification, etc.
In the process of information transmission and storage, the filing work of the handling personnel should be done well, the data information should be backed up regularly and the key data should be checked and checked. In addition, it is necessary to strengthen the safety protection awareness of enterprise management accounting personnel. Management accounting personnel have key information such as enterprise operating data and must do a good job in the protection of account numbers and passwords, change passwords regularly, and ensure that key information such as passwords is not leaked.
Wait. Secondly, it is necessary to make full use of big data technology to encrypt and back up key enterprise data. Although the local storage of data is relatively safe, it faces potential security risks caused by equipment damage. Key data can be saved in the form of cloud storage. The cloud storage mode has high security and convenient retrieval, which is convenient for the implementation of management and accounting innovation and development. . It should be noted that data providers who choose cloud storage must cooperate with data providers that are guaranteed by big brands, and are guaranteed in terms of protection level, storage mode, and response speed.
Finally, we must do a good job of virus detection and kill in the enterprise system. We can cooperate with well-known domestic virus detection and killing companies, and regularly conduct data protection and maintenance work remotely or by dispatching technicians to ensure the implementation of enterprise information security protection work and escort the development of enterprises. . To sum up, the opportunities and challenges of enterprise modernization management accounting under information technology coexist.
Enterprises can only pay attention to the empowering role of new technologies in enterprise development, make full use of the development characteristics of the digital economy, and attach importance to the construction of talents in management accounting informatization. Only by investing heavily in enterprise information management infrastructure and innovating management accounting work methods can we better implement the innovation and development of management accounting informatization.