The main contents of traditional management accounting

The main contents of traditional management accounting are as follows:

First, provide objective and reliable information for decision-making.

The decision-making of enterprises can be divided into short-term decision-making and long-term decision-making according to time. This paper makes a short-term analysis of enterprise internal accounting. Management accounting draws lessons from the concept of microeconomics and adopts the analysis principles of cost-quantity-benefit, difference-quantity and increment. And analyze and compare the related costs and benefits that affect the profits of enterprises, so as to provide effective protection for short-term decision-making and abnormal aspects in enterprise management.

Management accounting is to analyze and summarize cash flow according to time value, and investigate and analyze the influence of time value on cash flow, and get the influence of related factors on cash flow, so as to make reasonable opinions on long-term investment decision.

Second, make plans and prepare budgets.

Only by careful planning and control can the selected goals be realized and the decision-making scheme be more perfect. Control can be implemented, mainly through the budget, so that the quantitative data can realize the economic benefits that the enterprise will realize in the future.

This requires management accounting to refine all the work and objectives, specifically to every key link, compare the data with management accounting, find out the deviation of the data in time, find out the reasons, such as factor analysis, effectively control the factors that have the greatest influence, communicate in time to make them implemented, and make the plan and budget reach every step and goal of the final implementation plan.

Third, guide the operation and implement control.

The realization of decision-making objectives and the implementation of budget depend on the control in the process of actual planning and budget implementation. Management accounting collects all kinds of data in business activities by tracking the implementation of enterprise budget, and compares and analyzes the differences between budget data and actual data.

Timely and reasonable analysis and investigation of problems, reasonable control of differences in the process of budget implementation, and realization of the original objectives of business activities. And make reasonable comments on the feedback information so as to make long-term investment decisions.

Four. Cost determination and cost calculation

Management accounting can be said to be ubiquitous in the process of participating in enterprise decision-making, making plans and budgets, and helping management departments to guide and control business activities, so it can be understood that the important components of management accounting functions are cost determination and cost calculation.

According to different management needs, management accounting gives different comments and classifications to the classification and definition of costs, and also sorts out and calculates the determination of costs.