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1、IntroductiontothepresentsituationanddevelopmentofmanagementaccountingtheconnotationofmanagementaccountingManagementaccountingistheaccountingandmanagementdirectlycombinedwithacomprehensivediscipline,itisbasedonmodernmanagementtheory,usingaseriesofspecialmethodsandtech
2、niques,forfinancialaccountingandstatisticsandotherrelevantinformationtocarryontherecognition,measurement,sorting,comparisonandanalysis,toorganizetheinternalmanagementpersonnelatalllevelsthroughouttheorganizationandindividualresponsibilitytoitsunitcurrentandfutureecon
3、omicactivityforecast,decision-making,planning,controlandevaluation,themanagementauthoritiesforrationalallocationoftheirresourcesandusetoprovidescientificbasistomakeoptimaldecision.Managementaccountingsubjectsincludebusinessleadersandmanagementpersonnel,askingthemtono
4、tonlythefiercecompetitionbetweenmodernenterprisestounderstandtheoperationandmanagement,andknowledgeofmanagement,andmanagementdependsonmanagementaccountingprovidesthemanagementdecisionofinformation.Therefore,theenterpriseleader'sownperspectiveaswellastheimportanceofma
5、nagementaccounting,directlyaffecttheapplicationofmanagementaccountingintheenterprise.Inaddition,theapplicationofmanagementaccountingneedtoadoptflexibleandvariedmethodstocollecting,sorting,processingallkindsofinformation,objectivelyrequirestobeabletodotheworkofhighlyq
6、ualifiedmanagementaccountingpersonnel,shouldnotonlyhavethemanagementconsciousness,themasterofmanagementaccounting,economics,predictionandstatisticsknowledge,butalsoshouldknowtheorganizationalbehavior,psychologyandotherrelatedsocialscienceknowledge,tothemanagementacco
7、untingtheoryintopractice,makethemgivefullplaytotherole.thepresentsituationofthemanagementaccountinginourcountryAtpresent,ourcountryenterprisemanagementmodeisstillinthebuildingofmanagementaccountingaspartofenterprisemanagement,whetherinthetheoretical8research,stillexi
8、stmanydeficienciesinthepractice,mainlydisplaysinthefollowingareas:First,thetheoryhasnotformedasetofrelativelyscientificmanagementac
