管理会计重在创造价值,渗透于单位管理的全过程,既有助于解析过去,又有助于控制现在,还有助于筹划未来。如可利用折现的方法评价投融资策略的可行性;可利用经济增加值、剩余利润等指标更全面地评价企业的经营成果;可利用标准成本、目标成本等方法对成本费用进行定量控制;可利用管理会计信息系统为经营决策提供多样的信息支持;可利用全面预算实现财务与前端业务的集成,使预算的准确性、合理性和刚性控制得到保证。管理会计程序与方法多样,工作范 Management accounting focused on creating value, infiltration in the unit management process, both to help analyze the past, but also help to control the present, but also help plan the future. Such as the use of discounted methods to evaluate the feasibility of investment and financing strategies; can use economic value added, residual profits and other indicators more fully evaluate the business results; can use standard cost, target cost and other methods to control the cost of costs quantitatively; Management accounting information system can be used to provide a variety of business decision-making information support; can use the full budget to achieve financial and front-end business integration, so that the budget accuracy, rationality and rigidity control be guaranteed. Management accounting procedures and methods of diversity, the work of Fan