Traditional Culture Encyclopedia - Traditional culture - The difference between financial accounting and management accounting and definition
The difference between financial accounting and management accounting and definition
Financial accounting is the main component of China's accounting system, is in accordance with the basic principles of accounting, the basic principles and basic methods, with money as the unit of measurement, the financial institutions of the operation and governance activities of accurate, complete, continuous, comprehensive accounting and supervision, and financial information of financial institutions to measure, processing and transmission of professional accounting.
Management Accounting (Management Accounting), also known as "Internal Reporting Accounting", refers to the improvement of the economic efficiency of the enterprise, and through a series of specialized methods, the use of financial accounting and other information provided by the processing, collation and reporting of information, so that all levels of management of the enterprise can be based on To the daily occurrence of the economic activities of the planning and control, and help decision makers to make a variety of specialized decision-making a branch of accounting.
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