NEW MANAGEMENT ACCOUNTING SYSTEM, AND IMPLEMENTATION METHOD OF NEW MANAGEMENT ACCOUNTING

摘要

PROBLEM TO BE SOLVED: To provide a new management accounting system that enables an accurate understanding of a profit/loss status of each business section of a company.;SOLUTION: A financial accounting system 10 is a general financial accounting system for creating financial statements based on financial accounting. A business-section-specific profit/loss calculation system 20 in accordance with the new management accounting system extracts necessary data from the financial accounting system 10 and executes specific arithmetic processing to calculate JVA that is a business-section-specific profit/loss index. Major features of the JVA calculation step are: restructuring expense items of financial accounting to appropriately distribute expenses under the management of each business section, adjusting the timing of expense posting of fixed costs out of sales costs on an accrual basis, and calculating financing costs from a balance sheet created for each business section and reflecting them in operating profit/loss calculation.;COPYRIGHT: (C)2006,JPO&NCIPI