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1、.IntroductiontothepresentsituationanddevelopmentofmanagementaccountingtheconnotationofmanagementaccountingManagementaccountingistheaccountingandmanagementdirectlycombinedwithacomprehensivediscipline,itisbasedonmodernmanagementtheory,usingaseriesofspecialmethodsandtechniques,forfinancialaccou
2、ntingandstatisticsandotherrelevantinformationtocarryontherecognition,measurement,sorting,comparisonandanalysis,toorganizetheinternalmanagementpersonnelatalllevelsthroughouttheorganizationandindividualresponsibilitytoitsunitcurrentandfutureeconomicactivityforecast,decision-making,planning,con
3、trolandevaluation,themanagementauthoritiesforrationalallocationoftheirresourcesandusetoprovidescientificbasistomakeoptimaldecision.Managementaccountingsubjectsincludebusinessleadersandmanagementpersonnel,askingthemtonotonlythefiercecompetitionbetweenmodernenterprisestounderstandtheoperationa
4、ndmanagement,andknowledgeofmanagement,andmanagementdependsonmanagementaccountingprovidesthemanagementdecisionofinformation.Therefore,theenterpriseleader'sownperspectiveaswellastheimportanceofmanagementaccounting,directlyaffecttheapplicationofmanagementaccountingintheenterprise.Inaddition,the
5、applicationofmanagementaccountingneedtoadoptflexibleandvariedmethodstocollecting,sorting,processingallkindsofinformation,objectivelyrequirestobeabletodotheworkofhighlyqualifiedmanagementaccountingpersonnel,shouldnotonlyhavethemanagementconsciousness,themasterofmanagementaccounting,economics,
6、predictionandstatisticsknowledge,butalsoshouldknowtheorganizationalbehavior,psychologyandotherrelatedsocialscienceknowledge,tothemanagementaccountingtheoryintopractice,makethemgivefullplaytotherole.thepresentsituationofthemanagementaccountinginourcountryAtpresent,ourcountryenterprisemanageme
7、ntmodeisstillinthebuildingofmanagementaccountingaspartofenterprisemanagement,whetherinthetheoretical......research,stillexistmanydeficienciesinthepractice,mainlydisplaysinthefollowingareas:First,thetheoryhasnotformedasetofrelativelyscientificmanage
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