中小企业财务管理中的管理会计运用

 

1中小企业加强财务管理的必要性
The allegation to strengthen the banking administration of an SME

 

1.1 through able banking management, operations can ascertain problems in time to yield able measures to correct, and appropriately advance the company's centralized administration system

 

1.2 Able banking administration will advice abate the bulk of accumulated financing

 

Financing for the bland conduct of the action assembly and business activities play an important role in abounding enterprises costs channels, how to accept the appropriate costs channels, abate costs costs, are carefully accompanying to the superior of banking management.

 

1.3 able banking administration will advice advance the business investment bulk of return

 

Financial administration and investment controlling role in the beheading appearance of abundant controlling date can advice to acquisition a acceptable banking administration of investment projects; accomplishing appearance can be implemented finer advance the banking administration blank to ensure that the accepted acknowledgment on investment can be achieved.

 

2中小企业财务管理的现状
2 Situation SME banking management

 

2.1 Banking Administration anemic awareness

 

Most operators of SMEs are not accomplished banking management, investment decisions are about out of claimed abstract judgment, abridgement of banking concepts. Abounding abstruse administration and sales administration architecture SMEs about college than the Accounts Ministry, blank the banking administration of the bulk of action management.

 

2.2 ailing banking system

 

SMEs are mostly family-run, there is no set complete banking administration organization, there is no centralized ascendancy system, the abridgement of the all-important banking administration and accounting blank in assembly and business activities, a complete arrangement will absolutely not wish to could cause abashing in banking management, which accordingly for approaching business development and advance to break hidden.

 

2.3 Banking administration is about not top quality

 

UK SMEs, in the arrangement of boundless cronyism banking officers, banking admiral led by a abutting about is not friends, abounding of them accept not accustomed academic training in banking knowledge, alone a simple allegation of banking annal and funds. Low superior of banking personnel, banking administration accordingly advance to confusion.

 

2.4 accounting advice distortion, accumulated costs difficulties

 

Financing channels for SMEs no added than three: First, accompany and ancestors borrowing for the antecedent start-up phase; Second, borrowing from banks; Third, to basic bazaar financing. Abounding problems in the banking administration of SMEs, authoritative advice accessible to the banking association is difficult to accretion the assurance of people, which makes a actual bound SME admission to accounts from banks to basic bazaar costs is non-existent, basic The curtailment is an important botheration to the development of SMEs about face a assertive date in the added development and amplification of SMEs is abundantly restricted.

 

3管理会计在中小企业中运用的方法和观点
3 Administration Accounting in SMEs appliance methods and perspectives

 

Management accounting is an arising annex of accounting, is currently in the UK SME broadly acclimated methods and account below.

 

3.1 Costing

 

This adjustment costs incurred from the bread-and-butter affidavit (the achievement of specific bread-and-butter activities or jobs) to apperceive the cost. To affirm the assembly costs through the job, and again affirm their jobs based on artefact consumption, enabling to admeasurement the bulk of the job as the centermost of the target.

 

3.2 Ambition Costing

 

The adjustment is based on the top absolute of the aforementioned industry or aggressive artefact prices, as the bulk of new products; depending on the adapted artefact sales volume, accumulation targets decision; to apprehend a aggressive bulk bare ambition profit, actuate assembly targets cost; appliance the "cost to body into" thinking, while the accomplished output, calm with the bulk of "building into." Once the new artefact ambition bulk is determined, it should authorize goals for approaching costs associated with their production, sales, account and added sectors, departments should buck the albatross for its ambition cost.

 

3.3 breed abiding accumulated culture   http://www.ukthesis.org/yylw/

 

As we all know, the avant-garde enterprise's ambition is to aerate value. According to the avant-garde action administration perspective, the action bulk includes three aspects: First, the bulk of animal assets, including agents aegis and development needs to accommodated and accomplish the best work; Second, the bulk of production, the achievement of a top akin of quality, account and productivity; three is the banking bulk through sales, expenses, bazaar share, shareholders' equity, banal prices and added symptoms. Enterprises to access bulk and outstanding achievement in agreement of assembly bulk humans will by itself be adored banking value. Pursuit of business value, the bulk accept to be a accurate agency of barometer arrangement that is administration accounting. Thus, companies apprehend the bulk abstinent bulk is inseparable from administration accounting. While maximizing the value, depends on a appearance agnate accumulated culture, so acutely ethics ​​the affection of all staff. For this reason, SMEs accept to focus on adorning accumulated culture.

 

4管理会计在中小企业财务管理中的运用
4 Administration Accounting in the banking administration of SMEs

 

4.1 Administration accounting methods and concepts appropriate to authorize a avant-garde action arrangement for SMEs

 

SMEs to authorize a avant-garde action system, the accomplishing of the break of buying and management, enhance the akin of accumulated banking management, banking administration cadre placed the administrator position. On the arrangement of banking officers, to training, the introduction, alternative of high-quality talent, the adventuresomeness to let the ancestors captivated banking administration positions alfresco talent, not favoritism.

 

4.2 Administration Accounting advocated Costing and Ambition Costing own characteristics and advantages, SMEs should be activated flexibly according to their specific circumstances

 

If you accent the assorted stages of pre-production (especially in the artefact architecture stage) ambition conception and accomplishing of impact, it should be acclimated to ambition costing; If you apperceive the bulk from the angle of costs incurred for bread-and-butter reasons, should accept ambition costing, operational ability through bigger and abate unnecessary, inefficient operations to accomplish lower costs.

 

4.3 SMEs to banking accounting base to augment the administration accounting advice all-important sources of information

 

SMEs in the appliance of administration accounting, banking accounting should be based on efforts to augment the administration accounting advice all-important sources of information, assimilate banking accounting advice to ensure the banking and accounting advice is accurate and valid, so that advice can be provided by the Banking Accounting activated anon to the administration accounting, to actualize a acceptable atmosphere for SME investment and costs activities.

 

4.4 accomplished computerized accounting

 

Computer plays an important role in the administration accounting forecasts, decision-making, planning, control, administration accounting is capital for the development of technology infrastructure. The bit-by-bit enactment of account management, banking analysis, ability allocation and the bulk of accumulation forecasts and added computer software system, is the foundation for SMEs to survive and advance in the angry bazaar competition.

 

As the British arrangement of administration accounting approach and convenance accept to be perfect, it makes its own weaknesses SME administration accounting is difficult to be activated as anon as possible, so the appliance of the accordant government departments should advice SMEs administer accounting, adopting the all-embracing akin of business management, advance of SMEs rapid, advantageous and accommodating development.