管理会计是现代会计的一大分支,它于20世纪初伴随着泰勒的科学管理学说的产生而产生,是为企业内部管理职能的实施服务的,并将企业内部的经营管理作为服务重点,同时参与企业的管理活动。当前,管理会计在我国企业管 Management accounting is a major branch of modern accounting. It originated in the early twentieth century along with Taylor’s scientific management theory. It serves the implementation of internal management functions of enterprises and takes the internal management of enterprises as the focus of service. At the same time involved in corporate management activities. Currently, management accounting in our enterprise management