摘要
Abstract
Management accounting is an enterprise accounting branch that focuses on providing enterprises with optimal decision-making,improving operation and management,and improving economic benefits.It uses financial reporting,planning,performance and control,strategic financial management and other tools to make decisions for current economic activities and forecast and plan for the future on the basis of the financial operation data of enterprises in the past.Under the background of digital transformation,China's large group listed companies have begun to apply economic added value(EVA),strategic map and other management accounting tools to promote the information flow between business flow and financial flow,and improve the quality of enterprise management.This paper selects Mengniu Group as the research object.Firstly,it analyzes the implementation of the strategic map of Mengniu Group from four aspects:finance,customers,internal process,learning and growth.Secondly,it analyzes the application effect of management accounting under the background of the integration of industry and finance,and finds management accounting is helpful to improve the operation efficiency,profitability and sustainable growth of enterprises.At the same time,the growth rate of management costs can be slowed down year-on-year.关键词
蒙牛集团/业财融合/智能财务共享/战略地图/管理会计/数字化转型Key words
Mengniu Group/integration of industry and finance/intelligent financial sharing/Strategic map/management accounting/digital transformation
