【摘要】：隨著我國經(jīng)濟發(fā)展進入新常態(tài),我國經(jīng)濟增速放緩,給企業(yè)帶來了不小的生存壓力。面對內(nèi)外部經(jīng)濟環(huán)境的變化,企業(yè)對管理會計的需求日益增長,管理會計模式的轉(zhuǎn)型成為企業(yè)發(fā)展的必然趨勢。在《管理會計基本指引》發(fā)布以后,基本確定了管理會計未來的發(fā)展方向是財務(wù)與業(yè)務(wù)的高度融合,管理會計信息需要包含財務(wù)信息和非財務(wù)信息。然而,在管理會計轉(zhuǎn)型中面臨的最大障礙是財務(wù)人員缺乏商業(yè)思想,即財務(wù)人員缺少對業(yè)務(wù)信息的發(fā)掘和分析能力。本文采用情景式調(diào)查問卷的方式,以產(chǎn)能瓶頸信息作為精細化的業(yè)務(wù)信息,對財務(wù)人員和管理人員進行調(diào)查,觀察兩者對產(chǎn)能瓶頸的敏感程度,從而對兩者對瓶頸的識別能力差異進行分析。同時,通過財務(wù)人員和管理人員對產(chǎn)能瓶頸信息利用能力的差異進行分析,從而比較瓶頸信息對兩者在決策支持作用方面的差異。經(jīng)過對問卷調(diào)查數(shù)據(jù)的分析,本文發(fā)現(xiàn)產(chǎn)能瓶頸信息對財務(wù)人員和管理人員進行產(chǎn)能投資決策的支持作用都是顯著的,并且管理人員對瓶頸信息的利用能力更強。但是,在對瓶頸敏感性的分析中發(fā)現(xiàn),財務(wù)人員和管理人員對產(chǎn)能瓶頸的敏感性都很低,并且兩者對瓶頸的識別能力并沒有太大的差異。由此,我們可以發(fā)現(xiàn),財務(wù)人員和管理人員對精細化的業(yè)務(wù)信息的識別能力是很低的,但是管理人員對業(yè)務(wù)信息的利用能力較高,精細化的業(yè)務(wù)信息對其決策具有很強的支持作用。基于此發(fā)現(xiàn),本文通過結(jié)合約束理論和資源消耗會計的理念,構(gòu)建了瓶頸信息運用管理體系,為業(yè)務(wù)人員記錄資源消耗流程中的信息制定了規(guī)則,并為財務(wù)人員識別產(chǎn)能瓶頸信息提供了方法。該體系能夠充分調(diào)動業(yè)務(wù)人員、財務(wù)人員與管理人員之間的聯(lián)動機制,從而實現(xiàn)業(yè)財融合的管理模式,為管理會計轉(zhuǎn)型提供新思路。
[Abstract]:With the development of our country's economy entering the new normal, the economic growth rate of our country slows down, which brings the survival pressure to the enterprises. Facing the change of internal and external economic environment, the demand for management accounting is increasing day by day, and the transformation of management accounting mode has become an inevitable trend of enterprise development. After the release of the basic guidelines for Management Accounting, it is basically determined that the future development direction of management accounting is the high integration of finance and business, and the management accounting information needs to contain financial information and non-financial information. However, the biggest obstacle in the transformation of management accounting is the lack of business ideas, that is, the lack of ability to explore and analyze business information. In this paper, a situational questionnaire is used to investigate the financial personnel and managers, and the sensitivity of the two information to the capacity bottleneck is observed by using the capacity bottleneck information as the fine business information. The difference of the ability to identify the bottleneck between the two is analyzed. At the same time, through the analysis of the difference of the ability of using the bottleneck information between the financial personnel and the managers, the difference of the bottleneck information in the decision support function between the two is compared. Based on the analysis of the questionnaire data, this paper finds that the bottleneck information plays a significant role in supporting the capacity investment decision of the financial personnel and managers, and the ability of the managers to use the bottleneck information is stronger. However, in the analysis of bottleneck sensitivity, it is found that the sensitivity of financial personnel and managers to capacity bottlenecks is very low, and there is no significant difference between them in the ability to identify bottlenecks. As a result, we can find that the ability of financial personnel and managers to identify fine business information is very low, but the ability of managers to use business information is high. The fine business information has very strong support function to its decision. Based on this discovery, this paper constructs the bottleneck information management system by combining the constraint theory and the concept of resource consumption accounting, and formulates the rules for business personnel to record the information in the process of resource consumption. And for the financial personnel identify capacity bottleneck information to provide a method. This system can fully mobilize the linkage mechanism between the business personnel, financial personnel and management personnel, so as to realize the management mode of the integration of industry and finance, and provide a new way of thinking for the transformation of management accounting.
【學(xué)位授予單位】：上海國家會計學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275

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