An Introduction to the Integration of Management Accounting Tools in Research Organizations

摘要

With the rapid development of China's comprehensive national power and science and technology, the state has invested
more and more in scientific research organizations. At the same time, the state has put forward new requirements for the
financial management ability of scientific research organizations. With the development of modern financial management,
it makes a wide variety of accounting work to be applied in the work, such as budget management, balanced scorecard,
economic value added, operation cost method and operation base management. However, due to the lack of theoretical
understanding of the differences and complementarities of these tools, research units lack systematicity in the specific
application of these tools, which is not conducive to the effective embodiment of the functions of management accounting.
This paper attempts to start from the function of management accounting, integrate the application system of management
accounting tools, in order to give full play to the comprehensive role of various management tools, improve the management
level of China's scientific research institutions, realize the value of national scientific research units, in order to meet the
expectations of the state for the financial management of scientific research units.