Author(s)

Xinling Zhang ¹

Affiliation(s)

¹ Zhongxi Certified Public Accountants (Special General Partnership), 100071, Beijing China

Corresponding Author

Xinling Zhang

ABSTRACT

This article mainly discusses the necessity, motivation, implementation strategy and effect assessment of the transformation of business management accounting from accounting to management, aiming at providing a set of feasible transformation paths and assessment methods for enterprises. Firstly, this article briefly describes the important position and development process of business management accounting in enterprises, expounds the basic differences between accounting accounting and management accounting, and the background of the increasing demand for management accounting in the current enterprise environment. Then it deeply analyzes the core concept, main characteristics and implementation strategy of management accounting. By comparing and analyzing the differences between accounting accounting and management accounting in data processing, information reporting and cost control, this article reveals the advantages of management accounting in coping with complex market environment, supporting strategic management of enterprises and promoting business innovation. The implementation of management accounting model can significantly improve the management level of enterprises, optimize the financial decision-making process and strengthen the risk control ability, thus bringing more significant economic benefits and management efficiency. This article also designs a set of assessment index system, which can evaluate the effect of the transformed management accounting model.

KEYWORDS

Business management accounting; Change from accounting type to management type; Implementation strategy; Effect assessment; Continuous innovation

CITE THIS PAPER

Xinling Zhang, Enterprise Business Management Accounting Transformation from Accounting to Management. Accounting, Auditing and Finance (2025) Vol. 6: 21-26. DOI: http://dx.doi.org/10.23977/accaf.2025.060104.

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