管理会计是会计职业的一个领域,美国会计学会管理会计委员会认为管理会计“是与特定的问题、决策项目、以及企业管理的日常工作有关的会计信息的积累、综合、分析及表述”。会计的性质会计学科是决策过程中的主要工具之一。会计的目的可以表述为解释财务数据,为管理者、投资者和其他有利害关系的各方提供完善的行动方针。管理会计委员会把会计定义为,认定、计量和传递经济信息的程序,以便使信息使用者据以做出判断和决策。因此,会计在表面上具有有用性,实质上具有描述性。按照 Management accounting is an area of ​​accountancy profession. Accounting Administration of America Accounting Management believes that management accounting “is the accumulation, synthesis, analysis and presentation of accounting information related to specific issues, decision-making projects, and the daily work of business management.” The nature of accounting Accounting is one of the major tools in the decision-making process. The purpose of accounting can be stated as explaining financial data and providing managers, investors and other interested parties with a comprehensive course of action. The management accounting committee defines accounting as a procedure for identifying, measuring and communicating economic information to enable information users to make judgments and decisions based on them. Therefore, accounting on the surface of usefulness, essentially descriptive. according to