适应企业经营管理的要求,20世纪20-50年代管理会计诞生,并发展为现代企业会计的两大分支之一。管理会计以成本习性分析、传统成本计算(全部成本法)、变动成本计算、预测分析(含销售、成本、利润、资金预测)、决策分析(含短期经营决策和长期投资决策)、全面预算、标准成本制度、 To meet the requirements of business management, the 20th century, 20-50 years of management accounting was born, and developed into one of the two major branches of modern enterprise accounting. Management accounting analysis of cost habits, traditional cost calculation (total cost method), variable cost calculation, forecasting analysis (including sales, costs, profits, capital forecast), decision analysis (including short-term management decisions and long-term investment decisions) Standard cost system,