Role of traditional and modern management accounting techniques
introduction.
Management accounting aims to collect and analyse financial information and then communicate this information to decisions makers. (Mclaney and Atrill, 2012) During the past few decades, management accounting played a more important role in decision making for the managers because it gives them useful information in targets setting, performance monitoring and systematically improve the efficiency and effectiveness of the organizations in reaching its goals persistently and create operations and process to add value within the organization (Prit, 2009). Nowadays, with the development of era, the techniques of management accounting have changed in many ways. for example, before the age of globalization, we consider the planning, controlling, and decision making processes at a nation sate level. But under the globalization environment, the limitations of traditional techniques have rendered. Thus, the new techniques were generated and the role of accountants have also changed as a result. In this essay, I will critically examine the contribution of traditional management accounting techniques in an organization and state the reasons why modern management accounting techniques are more satisfied with todayrsquo;s market environment. And then explain the role of accountants in the implementation of modern techniques in an organization.
History and contribution of traditional management accounting techniques
Management accounting has been proposed under the principles of financial accounting and bookkeeping and developed since fourteenth century. Before the new accounting methods were developed in nineteenth century, the techniques used by accountants is called traditional techniques. Thus traditional management accounting techniques include the use of performance measures like ROI, budgeting systems for planning and control, divisional profit reports and cost-profit-volume relationship and breakeven analysis for decisions. (Chenhall and Langfield-Smith, 1998)
- cost-profit-volume relationship and breakeven analysis
CVP analysis is a method which can helps the managers to make better business decisions. It provides the information in a very detailed and objective way. Since it is an analysis technique based on statistical models, it helps decision makers by breaking down the decisions into probabilities which is very quick and easy to use. By using this method, the manager can easily evaluate and predict the business development route for the company. For example, the analysis of breakeven points can demonstrate how the spending and production in the future will have contribution on companyrsquo;s success or failure. As for a manager who knows the breakeven points, he can adjust spending and increase effort of production to make profitability increasing. CPV analysis is also benefit for managers to determine specifically what the future will hold if variables are altered. Because it shows a detailed snapshot of companyrsquo;s activity.
However, there is also some limitation of this methods. For instance, much of the analysis using this method is based on a single product. So it would be very difficult and complicated to solve multi-product business by this approach. Another shortage of CPV is that it is not always accurate since it based on the assumption that all costs in the company are completely fixed or completely variable. In fact, there are many mixed costs which have a fixed and variable component. In such situation, CPV analysis would not deal with these cost in an accurate way. (Freedman, 2016)
- Budgeting
There are five main benefits of budget to the business which is promoting forward thinking and identification of short-term problems, providing a basis for a control system, provide a authorisation system, help co-ordinate the businessrsquo;s various sections and motivate managers to better performance. (Atrill, McLaney and Atrill, 2005).
There are also many limitation of budgeting. For example, it is difficult to realistically estimate revenues and expenses in a business enterprise. And to communicate and distribute the goals, policies and guidelines of the company to all the supervisors is not realistic
- return on investment measure
“The ROI measure was used to assists new proposals for building manufacturing facilities and thereby facilitated the allocation of funds among competing product lines” (Kaplan, 1984) In business, the purpose of the ROI is to measure rates of return on money invested in an organisation per period. Using the results to decide whether or not to undertake an investment. And for a project portfolio, it is also used as indicator to compare different investment project.
The main shortage of ROI is it is difficult to find satisfactory definition of profit and investment. Since the concepts of profits and values are diversified. And when many companies are compared using ROI, they must use the similar accounting principle and methods.
The change business environment and development of modern management accounting techniques
With time past by requirement and development, the business landscape has changed in many ways: the growth of the service sector, the emergence of new industries, the growth of e-commerce, the development of auto manufacturing and lean manufacturing, the request of greater product innovation and faster response time. Such changes have presented the challenge of management accounting. The management accounting faces few challenges over environmental changes as well as internal process within organisations. Therefore, management accounting, must response to these changes by adapting new techniques and concepts (Wickramasinghe and Alwattage, 2007).
Whether the traditional techniques can provi
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传统和现代管理会计技术的作用
一、管理会计简介
管理会计的目的在于收集和分析财务信息,并将这些信息传递给决策者 (Mclaney 和Atrill,2012)。在过去的几十年中,管理会计在企业领导者的决策制定中扮演了更为重要的角色。它为决策者提供了有用的信息,包括目标设定,绩效控制以及系统性地提高企业实现目标的效率,并提供相关流程操作来增加企业价值(Prit,2009)。如今,随着时代的发展,管理会计技术在许多方面发生了变化。例如,在全球化之前,我们考虑从国家层面进行规划,控制和决策过程。但在全球化环境下,传统技术的局限性已经显现。因此,新技术的产生导致会计师的角色也发生了变化。在这篇文章中,我们将批判性地研究传统管理会计技术在组织中所起的作用,并阐述现代管理会计技术更适合当今市场环境的原因,然后解释会计师在组织中实施现代技术的作用。
二、传统管理会计技术的历史和贡献
管理会计是根据财务会计和簿记原则提出的,自十四世纪开始发展起来。在19世纪新会计方法得以发展之前,会计师使用的技术被称为传统技术。因此,传统的管理会计技术包括使用ROI,计划和控制预算系统,分部利润报告和本量利分析以及盈亏平衡分析等绩效指标。 (Chenhall和Langfield-Smith,1998)
- 成本 - 利润关系和盈亏平衡分析
CVP分析是一种可以帮助管理者做出更好的商业决策的方法。它以非常详细和客观的方式提供信息。由于它是一种基于统计模型的分析技术,它可以帮助决策者将决策分解为各种情况的可能性,从而便于使用。通过使用这种方法,管理者可以轻松地评估和预测公司的业务发展路线。例如,盈亏平衡点的分析可以证明未来的支出和生产如何对公司的成败有贡献。管理者了解盈亏平衡点之后,可以调整支出并增加生产力以提高盈利能力。 CPV分析也有助于管理者确定如果变量发生变化,未来将会如何,因为它显示了公司活动的详细信息。 但是,这种方法也有一些限制。例如,使用这种方法进行分析大部分都基于单一产品,所以用这种方法解决多产品业务会非常困难和复杂。 CPV的另一个缺点是它并不总是准确的,因为它基于公司所有成本完全固定或完全可变的假设。实际上,还存在许多固定和可变部分的混合成本。在这种情况下,用CPV分析来处理这些成本并不准确(Freedman,2016)。
- 预算
预算对企业有五大好处,可以促进前瞻性思考和识别短期问题,为控制系统提供基础,提供授权系统,帮助协调业务各个部门并激励管理人员提高绩效(Atrill,McLaney和Atrill,2005)。 预算也有很多限制。例如,它很难实际估计企业的收入和支出。此外,向所有主管沟通和分发公司的目标,政策和指导方针并不现实。
- 投资回报率
“投资回报率这一指标用来评估建造生产设施是否合理,从而促进资金在竞争产品线之间的分配”(Kaplan,1984)。在商业中,投资回报率的目的是衡量投资于每个时期获得的回报,从而决定是否进行投资。对于项目组合而言,投资回报率也被用作比较不同投资项目的指标。 ROI的主要不足是很难找到令人满意的利润定义和投资定义。由于利润和价值观念是多元化的。当许多公司同时使用ROI进行比较时,他们必须使用类似的会计原则和方法。
三、商业环境的改变和现代管理会计技术的发展
随着时间的推移和发展,商业领域在很多方面发生了变化:服务业的增长,新兴产业的兴起,电子商务的发展,汽车制造业和精益生产的发展,要求产品加快创新并更加迅速地响应市场,这些变化给管理会计带来了挑战。管理会计几乎没有对组织内部的环境以及流程带来挑战。因此,管理会计必须通过适应新技术和新概念来应对这些变化(Wickramasinghe and Alwattage,2007)。
传统技术是否能够在当代制造环境中提供优势一直受到质疑。传统技术尝试适应,但许多已经过时。 在十九世纪,新的会计方法开始出现,如作业成本法,全面质量管理,适时制等。这些技术被称为现代管理会计技术。
1、作业成本法(ABC):
作业成本法将会给管理人员提供一些成本信息,这些信息可能影响企业盈利能力和固定成本(Ray et al.2000:322)。 作业成本法带来了很多好处。在ABC中,目标是了解产品和客户的消费能力和盈利能力(Garrism和Eric,2000)。 ABC主要负责研究那些与决策制定或研究过程有关的大额成本驱动因素(Wiley,2001)。 在发展中国家,制造业开始采用新技术,来维系市场发展与技术创新之间的关系,从而促进企业的可持续发展。ABC开发了一种新的会计技术,为处在激烈竞争环境下的先进制造企业提供适用的信息 (N. M. Panda,1999)。
尽管作业成本较为全面,但其主要适用于制造型企业,对服务性组织机构没有太大帮助。制造业和服务业之间很少有冲突的地方,制造公司执行类似的活动;然而,保险公司,医院和律师事务所的活动几乎没有相似之处,服务部门较不明确,难以界定(Glautier和Underdown,2001)。 在像英国这样的发达国家中,对近1000家采用ABC 的公司进行调查,结果表明,即使在采用ABC后,它也与许多数据相违背,大多数企业仍然需要对其是否加以使用做出决定(John和Mitchell,1995)。 由于成本驱动因素和ABC概念提高了制造企业服务部门的成本和分配信息度量,会计/律师事务所等服务公司也可以使用成本动因和ABC概念(Pirrong,1995)。
2、全面质量管理
全面质量管理是一种管理理念和时间工具,它旨在以最有效的方式利用公司的人力和物力资源,从而实现企业目标(Hoyle,David(2007),英国牛津质量管理基础,Butterworth-Heinemann,第200页)。 全面质量管理是应用最广泛的持续改进方法。其主要特点是专注于服务客户和由一线员工组成的解决问题的团队。几千家公司参与了全面质量管理和类似项目(Ray et al,2000)。 对于企业来说,竞争是发展的主要驱动力。供应商的竞争力取决于其产品或服务的质量(John&Peter,1997)。大多数制造公司采用全面质量管理,或者是改善员工的工作氛围,或者帮助提高公司的利润。 “Penril Datacomm是马里兰州数据通信设备的设计和生产商。在采用全面质量管理方法前之前,公司的操作失误率很高。应用TQM技术导致失误减少81%,故障减少83%,第一年保修修复减少73%“(Ray等,2000:19)。
3、适时制(JIT)
JIT是一个能够即时响应需求而无需任何积压的流程,也不是即将出现的需求或流程效率低下的结果”(David Hutchins,1999)。在某些JIT概念的情况下,一家运营JIT系统的公司每天只会购买足够的原材料以满足当天的需求。 (Ray等人,2000)。 JIT制造计划只有在内部或外部客户需要时才提供良好的服务。 JIT制造理论上很简单,但是必须将它落实到位(Anthony A,Atkinson,1997)。“保持每个人都忙”是常规制造的另一个特点。 JIT具有许多优点,例如,“美国标准使用电池制造来减少库存并缩短制造时间。其结果是速度的突破。制造泵现在需要6分钟以上两周“(Ray等,2000)。 JIT生产流程和制造运营的制造效率比率也适用于服务公司。服务交付流程甚至比制造公司更重要。例如。在银行业中,为了获得我们想要购买的房屋抵押贷款的批准过程需要26天,然而在应用JIT过程之后,他们只需要15分钟(Kaplan和Norten,1996)。
四、 现代管理会计师的作用
在当今激烈的竞争环境中,建立会计体系,提供咨询服务,进行投资决策,维护内部公共关系和投资者关系(Vat,A)是现代管理会计师的职责。 如上所述,管理会计师的职能不再是计分员,它在当今的商业环境中扮演着更多元化的角色。换句话说,在全球化和技术飞速发展的环境下,现在的管理会计师面临着比以前更多的挑战。由于信息是通过竞争者共享的,所以他们应该处理和分析竞争对手的信息以及客户对产品的态度等内外部信息,这样才能为企业管理者提供更充分的帮助。显然,管理会计师正在经历甚至推动从日常会计转向更广泛的管理流程中更主动的角色。 (Vats,2011)
五、结论
综上所述,迄今为止的很多证据表明,在实践中,传统的管理会计技术仍然盛行(Dury等,1993)。然而,传统会计技术也开始与新的“先进”的会计技术相互融合,共同使用,如ABC,JIT和TQM(J Burns和J Vaivio,2001)。
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