管理会计是企业在大规模生产经营中要求科学管理,促进提高经济效益而服务于内部管理的一种企业会计分支,是商品经济发展到一定阶段的必然产物。它通过对会计信息的收集、分类、汇总、分析,借以对企业各有关方面获得正确地认识,对业绩进行评价,进行最优决策,改善经营管理。 管理 Management accounting is an enterprise accounting branch that requires enterprises to manage scientifically in large-scale production and management and promotes economic efficiency and serves internal management. It is the inevitable product of the development of commodity economy to a certain stage. It collects, classifies, aggregates and analyzes accounting information to gain a correct understanding of all relevant aspects of the enterprise, evaluate performance, make optimal decisions and improve management. management