What are the basic contents of management accounting?

Teacher Yang Ye, the first person in CMA case teaching of excellent financial management, said that management accounting is a developing new discipline, which mainly serves the internal management of enterprises and has a wide range of contents. There are different opinions on what the content of management accounting should include. With the continuous development and improvement of management accounting, its content will also continue to develop and change. At present, the basic contents of management accounting mainly include:

1, Planning and Decision Accounting

Planning and decision-making accounting is an accounting method based on the business objectives of enterprises, on the basis of prediction and analysis, using a series of modern management techniques and methods to analyze and evaluate the economic effects of various decisions and provide managers at all levels with the necessary information. It mainly includes forecast analysis, short-term business decision-making, long-term investment decision-making and comprehensive budget.

2, control and performance evaluation accounting

Control and performance evaluation accounting is based on comprehensive budget and implements effective cost control through standard cost system; Establish responsibility accounting by dividing responsibilities, control, check and evaluate all units within the enterprise, and ensure that all links and business activities of the enterprise move towards the established goals. It mainly includes standard cost system and responsibility accounting.