企业管理会计基本内容经历了较长时间的发展,包括传统的成本制预算、差异分析和业绩评价,以及新的战略管理。其核心功能是信息提供与管理控制,中小企业管理会计应用有其有利条件,在设计变通使用变动成本法方案基础上,全面实现管理会计对企业的内部管理功能。 The basic content of enterprise management accounting has experienced a long period of development, including the traditional cost budgeting, variance analysis and performance evaluation, as well as the new strategic management. Its core function is to provide information and management control, SME management accounting application has its advantages, in the design variable use of variable cost method based on the full realization of management accounting of the enterprise’s internal management functions.