About Financial Accountingmanagement accountingcost accounting and financial management and in.docx
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AboutFinancialAccountingmanagementaccountingcostaccountingandfinancialmanagementandin
AboutFinancialAccounting\managementaccounting\costaccountingandfinancialmanagementandintegrationofthedecompositionof
Papertowritenet:
changeanddevelopmentarethethemeofsociallife,accountingandmanagementdisciplinesarenoexception.Overtheyearsthedevelopmentoftheaccountingdisciplinethereisanobviouscharacteristic:
eachcourseof‘outreach’continuestoexpand,sothatbetweencourses‘boundaries’increasinglyblurred,variouscoursesofthe‘content’isalsoinfrequentchangesandadjustments,andfromtheaccountingpracticelevelanalysis,theaccountingprofessionare‘managementintegration’intothewaveofconvergenceorcross.WelamentThisrapidchangeandintegration,butalsomustmaintaintheirprofessionalrationality:
amanagementscienceoramanagementactivityisnotclearifthe‘content’andclearthe‘outreach’,advocatingforthe‘rightsandresponsibilitiesinplace,clearlypositions,processdefinition‘ofmanagementscience,thisisafatalproblem.Inthispaper,aroundthe’FinancialAccounting‘,’costaccounting‘,’ManagementAccounting‘and’financialmanagement‘fourcorecoursesoftheaccountingprofessionandpracticeofintegratingtherelationshipanalysisofwherethe‘FinancialAccounting’fromthecontentandsetuptheaccountingprofession,includingcollegesanduniversities,‘AccountingPrinciples(juniorAccounting’,‘IntermediateAccounting’,‘AdvancedAccounting’andotherrelatedcontent.
First,thefourcoursesofindependenceandcorrelationanalysis(Afourcoursesfromtheresultinganalysisofthehistoryoftheindependenceofanalysis,financialaccountingoftheproducehasalongerhistory,sincePaciolidouble-entrybookkeepinghasbeencreated,with500yearsofhistoricaldevelopment.Managementaccountingandcostaccountingandfinancialaccountingseparationbecomeanindependentdiscipline,orthe20thcentury,20yearsafterthethingin1952,theInternationalFederationofAccountants(1FACannualmeetingformallyadoptedthe‘managementaccounting’ofthespecialvocabulary,whichisdividedintomodernaccountingfinancialaccountingandmanagementaccountingtwobranches,accordingtotheU.S.InstituteofCharteredAccountantsin1986undertheManagementAccountingPracticesCommittee<<ManagementAccountingBulletin1A>>definition:
‘Managementaccountingisprovidedtomanagementforinternalplanning,evaluation,controlandensuretherationaluseofcorporateresourcesandoperationalresponsibilityfortheimplementationoffinancialinformationrequiredtorecognition,measurement,collection,analysis,compilation,interpretationanddeliveryprocess.‘Thisisarepresentativeandmoreauthoritativedefinitionofmanagementaccounting.
GenerallybelievedthattheindependenceofWesternfinancialtheoryisbasedonthefinancialwell-knownAmericanscholar,publishedin1897CREEN<<CorporateFinance>>asasymboloftheWest’sfinancialshareforthestudy,focusingonthecontinuedwell-developedcapitalmarket,hasbecometheWestbranchofeconomics,themostdazzling.financialmarketdevelopmentandbusinessorganizationschangeontheevolutionofcorporatefinancehasplayedamoreimportantroleinpromotingfromtheproductionanddevelopmentprocessofanalysis,thedevelopmentofaccountingtheoryanddisciplinebythemarketeconomyandmodernenterprisesystemunderthedirectimpactofprincipal-agenttheory,butmainlybythetheoryoffinancialeconomics,accounting,economicsandothertheoriesofinformation;managementaccountingandcostaccountingmainlybyvariousmathematicalmodels,managementtheory,organizationaltheoryandtheimpactofcomputertechnology,financialmanagementandfinance,mathematicaleconomicsarecloselyrelated.
FromthecurrentaccountingeducationinChina,theMinistryofEducationAccountingandFinancialManagementarelistedsidebysideinthemanagementofthebusinessmanagementdiscipline,itcanbeinterpretedasfinancialmanagementandaccountingdisciplinestogetherinthesamelevel.Accountingisaeconomicinformationofthemeasurement,recognitionandreportingdisciplines,engagedinaccountingistheaccountingrecognition,measurement,recording,summaryreport,itspurposeistoprovideallstakeholderstomakeinvestmentdecisions,accordingtotheinformation,financialmanagementistheobjectiveofmaximizingenterprisevalue,enterprisevaluedirectlyreflectsthemovementanditsrelationshiptoexercisefinancialmanagement,mainlyrelatedtotheinvestmentbudget,capitalstructure,dividendpolicydecision-makingmanagement.
Fourcoursesfromthecontentandobjectivesdiscussedintermsofaredifferent.Financialmanagementandfinancialaccounting,financialaccountingandmanagementaccountingdifferenceisobvious,thisisnotdiscussedindetailinthispaperfocusesonthedifferencebetweenthefollowingtwoaspects.
1,financialmanagementandmanagementaccountingdifferences
Financialmanagementandmanagementaccountingofthesetwocoursesofthe‘cross’,‘repeat’phenomenonisparticularlyseriousfromtheanalysisofthecurrentteachingsituation,thetworepeatedfocuson:
①timevalueofmoneyandlong-terminvestmentdecisionanalysis,②volume-profitanalysisandoperatingleverageanalysis,③inventorycontrol(EOQmodel.
Indealingwithfinancialmanagementandmanagementaccountingrepeatthequestion,webelievethatthebasicprinciplesofmanagementaccountingshouldbefocusedon‘technology’and‘method’,FinancialManagementfocusesondecision-makingtechniquesandmethodsof‘application.’Principlessuchasthetimevalueofmoneycapitalbudgetingmethods(suchasnetpresentvaluemethod,meaningrateofreturnmethod,thebasicprinciplesofthevolume-profitanalysisandinventorycontrolmodelssuchknowledgeshouldbeincludedinthemanagementaccountingcurriculumchangeintheseprinciplesandmethodsbasedonthefinancialmanagementlearntoarticulatesecuritiesvaluation,valueanalysis,capitalbudgetingofspecificdecision-making,financialriskanalysisandinventorymanagementofthebasicrequirements,thatthefinancialmanagementcourseintroducestheapplicationofthesemethods,financial.
2,managementaccountingandcostaccountingofthedifferencesbetweenthesetwocoursesofthe‘cross’themostserious,thatsomeWesternprofessionaltextbookstomergethemtogether,collectively,the‘costmanagementaccounting.’CPAExaminationisalsocost-accounting,managementaccountingandfinancialmanagementarecombined,collectively,the‘financialcostmanagement’subjects.Ourviewisthatcostaccountingshouldbethecontentofvariouscostcalculationmethodsdescribed,ascostcontrolandanalysisdonebythemanagementaccountingcourses,sowemustalsoadvocatemanagementaccountingcostaccountingseparationandfinancialaccountingmanagementaccountingdifferenceisobvious,butfinancialaccounting,managementaccountinginthecontent,standards,functionality,informationflowarebasedoncostaccountingshouldbebased,orthatcostaccountingandfinancialaccountingmustalsousetwosetsofstandardsandmanagementaccountingprinciples,andpropercoordination,suchasvarietiesoftheproductcostcalculationmethod,sub-step,batchmethodmainlyforthepreparationoffinancialaccountingincomestatement,andtheresultswillbetheresultofthebalancesheetconstraints,whilevariablecosting,standardcosting,fixedcosting,activity-basedcostingasamanagementaccountingmajoristhebasisofinternalreports.Ofcourse,changesincost,standardcost,operatingcostandfinancialaccountingtothebestofcostdataintheseparation,wemustalsofocustheirconvergenceinthesamedatabasecangenerateavarietyofcostdataisoneofthemaintasksofcostaccounting.
(Twenty-fourcourseanalysisoftherelevanceofthefourdisciplinescanbeconsideredasthesumoffinancialmanagementandaccounting,iefinancialaccounting,managementaccountingandcostaccountingaretheareasofaccounting,andfinancialmanagementduetothenatureoftheobjectareUnlikeaccounting,managementaccountingandfinancialaccountingcomponentofthetwobranchesofaccounting,thetwowereresponsiblefortheexternalandinternalreleaseofaccountinginformation,butalsohasclosetiesbetweenthetwo,itbelongstothesecondlevel.costaccountingisthethirdlevel,Accountinginformationsystemsasasubsystem,recording,measuringandreportingthenumberofrelevantcostinformation,theinformationprovidedbothforfinancialandaccountinginformation,butalsofor:
managementaccountingtoprovideinformation.
(Three-leveltrendsinthesub-disciplines,‘Outlook’AnalysisLimitationsforthedisclosureofaccountinginformation,especiallyinrecentyears,theglobalemergenceofaccountingfraudcases,themorecallstoimprovefinancialreporting:
higherandhigher,includingitsreportonreformoftheexistingaccountingstandards,content,qualitystandards,requirements:
①dilutehistoricalcost,theimplementationoffairvalue,②financialprojectionsforthefutureincreaseintheformationanddisclosureofinformation,increaseddisclosuresheet,③canbefreewithgenerallyacceptedaccountingprinciples,④primarilyconcernedwiththerelevanceofaccountinginformation,accountinginformation,ratherthanthereliabilityoftheseideascharacteristicsoffinancialaccountingwillinevitablyleadtothegraduallossoftraditional,andwehavetokeepaclearhead.
Onthemeasurementofproperties,notfromthenatureoffinancialaccountin