What are the basic contents of management accounting?

2. Plan to control accounting.

3. Assess responsibility accounting.

4. The basic content of management accounting is not only the above three contents, but also will expand with the expansion of economic content.

① Management accounting, also known as "analysis report accounting", is a management term. It means that in order to improve the economic benefits of enterprises, accountants use the information and other materials provided by financial accounting to process, sort out and report through a series of special methods, so that managers at all levels of enterprises can plan and control their daily economic activities and help decision makers make various special decisions.

(2) Management accounting is a branch of enterprise accounting that is separated from traditional accounting and juxtaposed with financial accounting, focusing on improving enterprise management and improving enterprise economic benefits. It consists of two parts: cost accounting and management control system. We study the evolution of management accounting techniques and methods from the perspective of history and development, and investigate the changes and development of management accounting at various stages. Combining with the evolution of management accounting research focus and the changing trend of future management accounting work, we try to draw useful enlightenment for the academic research and practical application of management accounting. Management accounting plays an increasingly important role in enterprise financial management activities. In the core concept of management accounting, the creation and maintenance of value are the two most important points. Based on this, management accounting is the most effective tool to integrate enterprise strategy, business and finance.