(完整版)我国管理会计应用现状及发展方向探讨会计学毕业论文

implementation reasonable control, the realization of the target has been completed and operational activities. (3) The cost determination and calculation

The functions of management accounting are an important part of the cost and cost calculation. For different management needs, management accounting for the cost of classification and definitions are given different annotations and classification, also to determine the cost of the carding and calculated.

2 Application of Management Accounting Case

2.1 The role of management accounting in the commercial bank

(1) Volume-Profit Analysis

The so-called CVP refers to the cost, volume and profit analysis such as noun. Quantity analysis commonly used for commercial bank loans, funds, profit and cost forecast, to set up savings outlets, develop new products for business planning and decision analysis, and cost control,

and promote the scientific management of commercial Banks, significantly improve the economic benefit. (2) Overall budget

The so-called comprehensive budget, referring to the use of monetary measurement method, the Bank of all economic activity reflected in tabular form, in simple terms, that is, the central department of management accounting of commercial banks based on assets and is responsible for the preparation of bank-owned, then reported to business decision-makers, after its ratification, to develop detailed plans for the future financial balance and efficiency. Full budget in the overall planning of commercial banks, it is possible to determine the management objectives of commercial banks, the coordination between the various departments, to strengthen the daily management of the control of commercial banks and the bank staff performance evaluation and assessment. (3) Decision Analysis

Refers to the so-called decision-making on forecast analysis on the present condition and future development situation, to achieve a certain goal, in a variety of different solutions to choose the appropriate solution, and choose the best solutions. Commercial Banks on economic

information collection, economic investigation and forecast the production and business operation is not the final purpose, the purpose is to provide powerful science basis for the production and business operation. The decision of commercial Banks as a commercial bank Management important precursor of action has the management function.

2.2 The use of the existing problems in hospital

2.2.1 Medical system is not reasonable

For a long time, the hospital is the lack of effective internal mechanisms; And hospitals in our country there is medicine for the medical situation, there are significant bias has caused many of hospital operating conditions, too much emphasis on drug management, but ignore the whole hospital medical costs; Finally, each big hospital the unreasonable phenomenon of exist of resource distribution. 2.2.2 Business process standardization needs to be improved

As the main factors influencing the business process, from the point of view of the current medical market situation, our country most of the hospital management level need to be improved.

2.2.3 Accounting personnel overall quality needs to be improved

This is the key factors influencing the hospital management level in our country, is also the most direct factor, the comprehensive quality of accounting personnel directly affects its role of management accounting. There are many practitioners status quo state of mind, not in time to learn new knowledge, insist on advancing with The Times, with The Times, unable to meet the needs of hospital development.

2.3 institution management issues in the application of accounting exist

2.3.1 Management accounting cannot be fully applied in practice

In most of the institution, management accounting is not independent as a part, but with the other part of the mad, so it could not highlight the advantage of management accounting, it will produce very big negative impact on the efficiency of enterprises.

2.3.2 The development of management accounting has not keep up with the pace of the current era of knowledge

Institution's daily activities can no longer be still before the old pattern, and should constantly innovation, the development of