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            中小企業應用管理會計之淺見——梁老師

            分享到:
            2018-09-26 09:42:15來源: 首冠教育

            前幾天有網友在微信上問我是否有本量利分析的視頻課件推薦一下,很少參加培訓,說不上哪家的好,也不好推薦。我們順便就聊了幾句,他說他們公司要搞促銷活動,想用本量利分析估算下盈虧平衡點,只學過理論,沒有實踐的經驗,不知道該怎么做。

            這些年一直都鼓勵會計小白,把自己公司的會計業務照著書本上的規則去用,很多會計都考過初級、中級會計師什么的,干的也都是本專業,只要肯把日常業務和考試的課本對照著用起來,理論和實踐很快就結合了。對于考過職稱的同行來說理論不難,同時也做著會計工作,專業實踐也不難,難的是如何將實踐與理論結合起來提升自己提升公司的財務管理水平。

            我和網友說,把自己公司的數據照著本量利分析的那幾個公式套進去,看結果是什么樣的,多做幾次就知道該怎么做了,比聽100遍的視頻課件有效。先是用銷量、平均銷售單價、平均銷售成本固定成本費用)等幾個數據進行計算。產品的成本差異不大,使用平均價格沒有任何問題;如果不同類別產品的差異比較大,可以按比例折算成系數計算,方式方法很多。

            前幾次使用的數據估計都是比較粗的,做了幾次之后,就會把平均銷售成本分解為變動成本、半變動成本、固定成本,這個時候可以把固定成本和固定費用(三項費用)都作為固定成本來計算。多做幾次,就有適合自己公司實際情況的分析模板了,一個一個的管理會計工具用起來,不就學會怎么做管理會計了嗎?

            很多會計同行說缺乏基礎數據,那就想辦法收集基礎數據唄,財務部門原本就有責任有義務收集和整理數據,數據不是業務部門主動呈交給財務部的,財務千萬不要有“朝南坐”的心態。

            如果不知道該收集數據哪些數據,那就拿著現有數據套管理會計公式,套著套著就知道需要哪些數據了。等到知道需要哪些數據了也就慢慢知道到哪個部門去要數據了,如今,即便沒有信息管理系統,業務部門也多是用電子表格記錄自己的數據,先把業務部門的電子版數據收集上來,再整理分析,你會發現想要的數據都在里面,只是,財務平時太忽視別的部門的數據了。

            現在的會計工作沒有那么多了,即便沒有ERP發票(進銷)的數據可以導出來、銀行存款的數據可以導出來,里面都有客戶和供應商的全稱費用報銷也都可以用手機端了,二級三級至末級科目也都規范了,編制憑證的會計基本成了錄單員、統計員,就連對賬也是分分鐘的事;會計不用去稅務局、出納不用跑銀行;再加上稅制改革和金稅三,不開發票兩套賬的企業越來越少。這一些列的變化讓財務的日常工作大幅度減少,中小企業財務也不例外,所以大部分財務人員轉型做管理會計是必然。

            拿著自己公司的數據套管理會計工具中的公式,是學習管理會計的一個很好的方式,有了實際操作的經驗,然后再去參加培訓聽老師講課,可能效果更好些吧。

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