1 What is the difference between cost classification in management accounting and traditional cost classification?

the cost concept of management accounting is divided according to the relationship between cost and business volume, which can be divided into variable cost and fixed cost.

traditional cost accounting is based on "who benefits and who bears"; Costs directly related to production are included in "product cost", while those not directly related to production are included in "period cost".

The cost of management accounting is classified by nature, mainly for "cost-volume-profit analysis" and focusing on "prediction"; Traditional cost accounting mainly serves for "accounting product cost" and "accounting current profit".