789电玩

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什么是管理会计报告?终于有一篇文章能说清了

时间:2018-06-24 15:51来源:未知 字体大小:【
只知道财务报告、不知道的财务管理者,不是合格的财务管理者。那么,到底什么是报告?

一、厘清财务报告和管理会计报告

789电玩 shouxian,caiwubaogaoshiyizhongyanmidehegudingdexingshi,erguanlihuijibaogaoshilinghuoduoyangdexingshi,yejiushicaiwubaogaoyaofuhefadinggeshiyaoqiu,erguanlihuijibaogaomeiyoufadinggeshiyaoqiu,zhiyaomanzuqiyeneibuguanlixuqiujike,xingshikeyibuguding。

qici,guanlihuijibaogaoshimianxiangweilaideduineibaogao,zhuyaoweiqiyeneibuliyixiangguanzhe,yejiuguanlicengtigongxiangguanjuecexinxide,ercaiwubaogaoshimianxiangguoquduiwaibaogaode,zhuyaoweiqiyewaibuliyixiangguanzheyejiushitouzizhedengtigongjuecexinxide。suotamenbaogaozhuti,baogaofangxiangbuyiyangde。

suirancaiwubaogaoduiqiyeguanlizhelaijiangshiyouyongde,danjuyouyidingdejuxianxing,yishitabunengzhijiexiangqiyeguanlizhetigongjuecedexiangguanxinxi,ershitigongdexinxijinjinshiqiyeshihoudefanying,sanshixinxishicaiwuxinxi,xingshigeshibijiaoguding。erguanlihuijibaogaogengzhuzhongqiyeneibuguanli,taqiangdiaoshiqianheshizhongdekongzhi,qiangdiaoyeji,zhuzhongpingjia,xingshikaifang、zhuzhongweilaijingying。

789电玩 suiranerzheyouzhebenzhiqubie,dantamentongshiyoushijuyougaoduxiangguanxingde,zhuyaotixianzai:caiwubaogaoshijichu,guanlihuijibaogaohenduobufendoushijianlizaicaiwubaogaozhishangde,shiduicaiwubaogaoxinxideshendujiagong。yinweiguanlihuijibaogaozhongdecaiwuxinxidaduolaiyuanyuhuijishuju,tongshichuyuyewuguihuayujingyingjuecedexuyao,xuyaoduixiangguanhuijizhanghushujujinxingxihuahediaozheng。

二、管理会计应用的两个层级

789电玩 guanlihuijibaogaobeichengwei“neibubaogao”。dancongguanzhuhefanyingdeneironglaikan,quebujinjinzhibaokuoneibuxinxi。zhongguoqiyeguanlihuijibaogaodeyingyongkeyishendufenweilianggecengji。zheilianggecengjiyefanyingleguanlihuijibaogaoneirongdebianhua。

789电玩 diyigecengjideguanlihuijibaogaoyiguanzhuqiyeneibuxinxiweizhu。jinnianlai,suizhequanmianyusuanguanlidengxiandaiguanligongjudeyingyong,yixieqiyezhujianrenshidaoshiqianheshizhongdexinxidejiazhi,zhujianrenshidaoqiyebujinxuyaoguanzhucaiwuxinxi,haiyinggaitiaochucaiwudefanchou,guanzhuqiyedezhengtiyunyingshuju。bufenqiyekaishibianzhiguanlihuijibaogao,ruyusuanfenxibaogao、yunyingqingkuangbaogaodeng。

789电玩 diergecengjideguanlihuijibaogaozebujinjinguanzhuneibuxinxi,erqiekaishiguanzhuwaibuxinxi。suizheshichangjingzhengderiqujiliehezhanlveguanlidexingqi,yixie“xianxing”degongsizaiduiguanlihuijideyingyongzhong,zhubutiaochuqiyeneibudefanchou,kaishizaiguanlihuijibaogaozhongguanzhushichanghuanjing、jingzhengduishouqingkuang、hongguanjingjixingshi、qiyezhanlve、quanchanyeliandeng,bianzhichuzhanlveguanlihuijibaogao。bijiaodianxingderuhuarunjituan、haierjituan、shenhuajituandeng。

wulunqiyedeguanlihuijibaogaoyingyongchuyunagecengji,guanlihuijibaogaoduiyutishengqiyedeguanlishuipingsuoqidezuoyongdoushiwuyongzhiyide。tebieshizhanlveguanlihuijibaogao,gengshijiangguanlihuijibaogaoheqiyedezhanlvejinmijiehe,shiguanlihuijibaogaochengweifuwuyuqiyezhanlvedezhongyaoguanligongju。 

三、管理会计报告的五大特点

dangqian,henduoguoneiqiyeyijingrenshidaoleguanlihuijibaogaodezhongyaoxing,danshi,ruhedajianshiheyuzishentediandeguanlihuijibaogaotixi,duiyuhenduoqiyelaishuoshiyidananti。qiyexuyaochongfenrenshidaoguanlihuijibaogaobutongyucaiwuhuijibaogaodetedian,cainengzaicirenshidejichushang,jiehezishendetedian,dajianfuyoutesedeguanlihuijibaogaotixi。

guanlihuijibaogaoshijiyugezhongguanlihuijifangfasuohuodedexinxishujubianzhide,yinci,guanlihuijidetedianyejuedingleguanlihuijibaogaodetedian。

789电玩 hecaiwuhuijibaogaoxiangbi,guanlihuijibaogaojuyouyixiajigetezheng:

xiangguanxing

caiwuhuijidefuwuduixiangshiwaibudetouzizhe、zhaiquanrenheqitayouguanjigou,erguanlihuijishiweiqiyezishenfuwude,fuwuduixiangshiqiyeneibudeguanlizhe。yinci,guanlihuijibaogaotigongdexinxibixushiheqiyedejuecexiangguande,shiyouliyuqiyezuochuzhengquejuecede。

fencengci

caiwuhuijidegongzuozhutiwangwangzhiyouyigecengci,jizhuyaoyizhenggeqiyeweigongzuozhuti,bingqiebunengyilouhuijizhutiderenhehuijiyaosu。erguanlihuijidegongzuozhutikefenweiduogecengci,tajikeyishizhenggeqiye,youkeyishiqiyeneibudejubuquyuhuogebiebumen,shenzhishimouyiguanlihuanjie。yinci,guanlihuijibaogaobiranshijuyoucengcixingde,xumanzuqiyebutongcengjideguanlixuyao,congfuwuduixianglaishuo,keyishiqiyedezuigaojuececeng,yekeyishiqiyezhongdemougebumen。

duoweidu

guanlihuijibaogaocongxinxideweidushanglaikan,yaobicaiwuhuijibaogaogengfengfu。biru,congfenxijiaodukan,yigegongsideguanlihuijibaogaokeyifenquyutigongfenxijieguo,yekeyifenchanpinhuozhexiangmutigongfenxijieguo,shenzhikeyifenrenlaitigongfenxijieguo。congshijianshanglaikan,guanlihuijibaogaokeyianzhaoqiyedeguanlixuyaolinghuobianzhi,biruannian、anjidu、anyuebianzhi,guanlijichubijiaohao,guanliyaoqiubijiaogaodeqiye,keyianzhou,shenzhiantianlaibianzhi。

yujianxing

789电玩 ruguoshuo,caiwuhuijibaogaozhuyaoshimianxiangguoqude,neime,guanlihuijibaogaozezhongzaimianxiangweilai。guanlihuijibaogaotongguoduiguoqudexinxijinxingguiji、wajue、fenxi,budannenggouduiqiyedexianzhuangjinxingfenxi,erqienenggouyujianweilai。

linghuoxing

caiwuhuijibaogaodebianzhibixuyiguojiahuoxingyezuzhizhidingdehuijifagui、huijizhunze、huijizhidujiyouguanguidingzuoweizhunshengyuguifan,zunxunxiangduigudingdefangfatixihegongzuochengxu。danguanlihuijibaogaoxiangduilaishuo,zeyaolinghuodeduo。qiyekeyigenjuzishendeguanlijichu、guanlixuyao,yijisuochudexingye、jieduan,zixingquedingguanlihuijibaogaodegeshi、liucheng,yijisuocaiyongdefangfa。

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