What is management accounting?

Management accounting is called "management accounting" in English, also called "analysis report accounting". It is a branch of enterprise accounting, including cost accounting and management control system, and it is a specialized subject in management science. Management accounting is a skill certificate that management accountants need to improve.

Management accounting mainly aims at the needs of planning, decision-making and control of economic activities by enterprise management departments, records and analyzes economic business, "captures" and reports management information, and directly participates in the decision-making control process. Finally, the purpose of making the best decision for the enterprise, improving management and improving the economic benefit of the enterprise is achieved.

Extended data

The course of management accounting research (four stages)

1, which emphasizes cost confirmation and mainly focuses on the authenticity and accuracy of cost accounting.

2. Emphasize cost correlation, mainly aiming at different cost information requirements for different purposes.

3. Emphasize the role of cost decision analysis, mainly emphasizing the strategic value of cost management.

4. Emphasize the behavioral aspects of cost, mainly emphasizing the incentive and evaluation of each behavior in the case of multi-person decision-making.

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