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21st century changes in management accounting topics - from value-added business value to cultivate core competence

Management accounting focuses on internal management services for the enterprise, or institutional structure of its organization and the market environment faced by the enterprises with the dependent. Therefore, the social and economic environment will inevitably lead to changes in organizational structure or institutional and corporate market environment facing the changes that would lead to changes in management accounting practices,asics australia, management accounting practice change will eventually lead to management accounting purposes, the content , focus and methods change accordingly. This article attempts to change social and economic environment as the background to discuss the theme of the 21st century changes in management accounting.
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a 20th century, basically revolves around the theme of management accounting value added of enterprises accounting

beginning to serve the purpose of internal management as arising. However, since the financial accounting, after separation from the management accounting as a relatively independent and financial accounting management accounting itself has been developed.

(a) of the 20th century, 80 years ago the subject of management accounting: value added

80 years ago in the 20th century, the development process of management accounting can be divided into the 50's basically the implementation of management accounting and 50 years of management accounting decision-making after the two stages. Stage in the implementation of management accounting, management accounting pursuit of (Doing Right Thing), and then do a good job (Doing Thing Right). It should be said, management accounting, whether the pursuit of Environment in product demand, the enterprise's high

Therefore, whether the implementation of management accounting or decision-making is around the After 80 years into the worldwide high-tech boom, and is widely used in the economic sphere, increasingly competitive business, management accounting and how to optimize enterprise dedicated to It can be said of management accounting in the 20th century made many dramatic 80 New evolves around how to optimize the

Throughout the 20th century, 90 years before the development of management accounting process, modern management accounting along the This development path is basically around the Basically, the more popular materials at home and abroad in accordance with the framework of the subject structure.

(b) of the 20th century, 90: management accounting topics in the transition period

into 90 years after the change is today the main features of world economic environment. Based on changes in the environment, management accounting tasks of collecting information from the transfer of management accountants to use the information users to ensure that the companies can collect information in a timely manner, and respond accordingly.

management accounting is no longer just the behavior of managers, employees have become conscious of each act. Management Accountant Management Accounting breakthrough information, managers use the information of the old frame, but by every employee directly and use all kinds of information. As a result, management accounting information providers and users will increasingly blurred boundaries (Anthony A. Atkinson, etc, 1997). Of course, management accounting will also help promote the enterprises to adapt to environmental changes. For example, enterprises are facing internal and external environmental changes result in implementation, thereby promoting organizational change and improve the competitiveness of enterprises (Hu Yuming, 1998). At this time, the subject of management accounting has been turned from pure value added organization to adapt to changes in the external environment. Therefore, the 20th century, 90 years of management accounting topics can be considered in the transition period. However, generally speaking, the theme of the 20th century, basically revolves around management accounting value added of enterprises initiated.

Second, in the 21st century management accounting topics: cultivation of core competence, said the macro

the 21st century, the basic characteristics of the world economy is international, financial and knowledgeable; from the micro that human society from industrial society into the information society, the business environment has changed dramatically. .) Customers of these three forces is (Customers), competition of the (Competition) and change (Change), the so-called

face of such a macro and micro environment in the enterprise development process, the profit is more important than market share, market share is more than a fundamental competitive advantage, competitive advantage is more than far-reaching is the development of core competencies (Core Competence) - Enterprises face the capacity to respond to market changes.

(a) the basic concept of core competence