管理会计是在科学管理理论的基础上形成的。20世纪初,科学管理理论的提出以及其在企业的实践推行,大幅提升了社会生产效率。为了充分发挥生产潜力并与激烈的市场竞争相适应,标准成本、差异分析、本量利分析等方法开始引入到会计中来,经过不断的发展,从而形成了管理会计。随着理论与方法日益系统化,管理会计逐渐从传统会计中分离出来,成为与财 Management accounting is formed on the basis of scientific management theory. At the beginning of the 20th century, the proposition of scientific management theory and its practice in the enterprise greatly enhanced the social productive efficiency. In order to give full play to the productive potential and adapt to the fierce market competition, standard cost, variance analysis, the volume of profit analysis and other methods began to be introduced into accounting, through continuous development, thus forming a management accounting. With the increasingly systematic theory and method, the management accounting gradually separated from the traditional accounting, and financial