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1、IntroductiontothepresentsituationanddevelopmentofmanagementaccountingtheconnotationofmanagementaccountingManagementaccountingistheaccountingandmanagementdirectlycombinedwithacomprehensivediscipline,itisbasedonmodernmanagementtheory,usingaseriesofspecialmethodsandtechnique
2、s,forfinancialaccountingandstatisticsandotherrelevantinformationtocarryontherecognition,measurement,sorting,comparisonandanalysis,toorganizetheinternalmanagementpersonnelatalllevelsthroughouttheorganizationandindividualresponsibilitytoitsunitcurrentandfutureeconomicactivi
3、tyforecast,decision-making,planning,controlandevaluation,themanagementauthoritiesforrationalallocationoftheirresourcesandusetoprovidescientificbasistomakeoptimaldecision.Managementaccountingsubjectsincludebusinessleadersandmanagementpersonnel,askingthemtonotonlythefiercec
4、ompetitionbetweenmodernenterprisestounderstandtheoperationandmanagement,andknowledgeofmanagement,andmanagementdependsonmanagementaccountingprovidesthemanagementdecisionofinformation.Therefore,theenterpriseleader'sownperspectiveaswellastheimportanceofmanagementaccounting,d
5、irectlyaffecttheapplicationofmanagementaccountingintheenterprise.Inaddition,theapplicationofmanagementaccountingneedtoadoptflexibleandvariedmethodstocollecting,sorting,processingallkindsofinformation,objectivelyrequirestobeabletodotheworkofhighlyqualifiedmanagementaccount
6、ingpersonnel,shouldnotonlyhavethemanagementconsciousness,themasterofmanagementaccounting,economics,predictionandstatisticsknowledge,butalsoshouldknowtheorganizationalbehavior,psychologyandotherrelatedsocialscienceknowledge,tothemanagementaccountingtheoryintopractice,maket
7、hemgivefullplaytotherole.thepresentsituationofthemanagementaccountinginourcountryAtpresent,ourcountryenterprisemanagementmodeisstillinthebuildingofmanagementaccountingaspartofenterprisemanagement,whetherinthetheoreticalresearch,stillexistmanydeficienciesinthepractice,main
8、lydisplaysinthefollowingareas:First,thetheoryhasnotformedasetofrelativelyscientificmanagementacc
