Management accounting elements include

Management accounting elements include the following:

1, application environment;

2, management accounting activities;

3, tools and methods;

4, information and reporting.

Management accounting, also known as "analytical reporting accounting", is a management term. Management accounting is separated from the traditional accounting system, and financial accounting, focusing on optimal decision-making for the enterprise, improve management, improve economic efficiency services of a branch of business accounting. To this end, management accounting needs for business management to prepare plans, make decisions, control economic activities, record and analyze economic operations, "capture" and present management information, and directly involved in the decision-making control process.

Management accounting is playing an increasingly important role in the financial management activities of enterprises. In the core concept of management accounting, value creation and maintenance are the two most important points. Based on this, management accounting is the most effective tool for the integration of strategy, business and finance in an enterprise.

Management accounting is to strengthen the internal management of the enterprise, improve economic efficiency services, the use of a series of specialized ways and means, collect and summarize, analyze and report a variety of economic information, to carry out forecasting and decision-making, planning, control of business operations, and performance evaluation, in order to ensure that the enterprise to improve the management of the enterprise to improve economic efficiency.

This course is based on the ability of students to master accounting, to enhance the ability to expand the future in the work of enterprise management should have the knowledge. Through systematic study, students should be able to master the basic theories, methods and techniques of management accounting, with the ability to use economic information for forecasting, decision-making, control, analysis and evaluation of business operations.