Traditional Culture Encyclopedia - Traditional culture - What is the difference between traditional accounting and management accounting?
What is the difference between traditional accounting and management accounting?
1) The object of financial accounting services is external information users who have an interest in the enterprise, including countries, investors, creditors and potential investors. , but also provide relevant financial and other economic information to the internal management department of the enterprise. The service object of management accounting is the management department within the enterprise.
2) The object of financial accounting is the financial data generated by transactions and events that have occurred or completed. The object of management accounting is to predict future economic behavior. Therefore, financial accounting mainly provides historical information, while management accounting provides future information.
3) Financial accounting must follow the standard requirements of enterprise accounting and enterprise accounting system, while management accounting is not bound by any form of standard.
4) Financial accounting consists of fixed procedures such as confirmation, measurement, recording and reporting, while management accounting has no fixed procedures.
5) Financial accounting reports must be audited by certified public accountants, while the information formed by management accounting may not be audited by certified public accountants.
In learning, the same thing is that everyone should learn the basics and related theories of financial accounting. Management accounting is based on financial accounting, which focuses on the analysis and application of financial information in later learning.
Without a high degree, it is difficult to find a job and manage accounting. General enterprises will not set up this position alone, and most of them will be held by financial accountants (of course, large enterprises are another matter, but you will be required to have a high degree).
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