管理会计学不是经济学的一个分支,而是会计学的一个分支。它产生于20世纪初年,由20世纪初至50年代的执行性管理会计阶段,发展到了决策性管理会计阶段,具有了预测经济前景,参与经济决策,规划经济目标,考核经营业绩等内在功能。管理会计学,要实现其内在功能,其理论和方法离不开经济学的支撑。这里,笔者仅从马克思的生产价格理论对管理会计的标准成本,重置成本、自有资金成本的启示作一讨论。 Management accounting is not a branch of economics, but a branch of accounting. It came into being in the early 20th century. From the stage of implementing management accounting in the early 20th century to the 1950s, it developed to the stage of decision-making management accounting. It has the inherent functions of forecasting economic prospects, participating in economic decision-making, planning economic goals and evaluating business performance . Management accounting, to achieve its inherent function, its theory and method can not be separated from the support of economics. Here, I only make a discussion from the Marxist theory of production prices on the standard cost of management accounting, replacement costs, the cost of own funds for a discussion.