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.
Baidu encyclopedia-management accounting