Path and Mechanism of Enterprise Operational Decision Value Realization Driven by Management Accounting

Under the background of complex and changeable global economy and increasingly fierce market competition, it is the key for enterprises to improve the scientificity and effectiveness of business decision-making to obtain competitive advantage. As an important tool to integrate accounting information and management, management accounting has expanded its role from traditional accounting to decision support and value creation. This paper systematically constructs three paths of management accounting-driven value realization: decision-making optimization path based on information support, value-enhancing path based on process control and decision-making landing path based on performance orientation. In order to ensure the smooth operation of these paths, this paper further analyzes the three supporting mechanisms behind them: information transmission mechanism, incentive and restraint mechanism and collaborative guarantee mechanism. Path and mechanism are interdependent and synergistic, which constitute a complete logic system of management accounting-driven enterprise decision-making value realization. They provide theoretical framework and practical guidance for enterprises to systematically promote the application of management accounting in practice.