管理会计是社会化大生产的产物,它是现代化企业管理的重要组成部分。它通过对资金、成本、利润等指标的预算和计划,通过对各类指标的差异分析,通过不同中心的责任会计等方法,把会计管理的循环同整个企业管理的循环联系起来,同时采用经济数学的方法,对帐表上提供的会计信息,进行加工、改制和延伸。一、管理会计的内容和特征管理会计的内容,可科学地区分为“决策与计划会计”和“执行会计”两大类。管理会计的特征是:以最大的利润为目标;运用经济数学的方法,加工并延伸使用会计信息;注 Management accounting is the product of socialized large-scale production. It is an important part of modern enterprise management. It uses budgets and plans for indicators such as funds, costs, and profits, and analyzes the differences between various types of indicators. Through methods such as responsible accounting for different centers, the cycle of accounting management is linked to the cycle of the entire enterprise management, and at the same time, the economy is used. The method of mathematics, accounting information provided on the reconciliation table, processing, restructuring and extension. I. Contents and characteristics of management accounting The content of management accounting can be divided into two categories: “decision making and planning accounting” and “execution accounting”. The characteristics of management accounting are: to maximize profits as the goal; use economic mathematics methods to process and extend the use of accounting information;