会计是管理经济的重要工具,它本身也是管理的一个组成部分。管理经济离不开会计,经济愈发展,会计愈重要。管理会计,作为企业为了实现利润极大化这一经营的最终目的,加强企业内部经营管理,灵活运用多种多样的方法、收集、储存、加工和阐明管理当局合理地计划和有效地控制经济过程所需信息,围绕成本、利润、资本三个中心,分析过去、控制现在、规划未来的会计分支,已在西方企业中得到广泛应用,成为西方企业管理的一个重要部分。同时作为加强经济管理,提 Accounting is an important tool for managing the economy and is itself an integral part of management. Managerial economy can not do without accounting, the more economic development, the more important accounting. Management accounting, as the ultimate goal of an undertaking to maximize profits, strengthens the internal management of enterprises and uses a variety of methods to collect, store, process and clarify that management has reasonable plans and effective control of economic processes The necessary information around the three centers of cost, profit and capital analysis of the past, the control of the accounting branch planning the future has been widely used in Western enterprises has become an important part of Western business management. At the same time as strengthening economic management, mention