How does management accounting classify costs? Various classifications

Modern management accounting is an information system separated from the traditional accounting system and juxtaposed with financial accounting. Its key point is to serve enterprises to improve their management and economic assets. It is an important part of decision support system in enterprise management information system. As a result, an interdisciplinary subject of management and accounting was formed.

(1) decision-making and planning accounting. Taking "decision accounting" as the core, using abundant information resources, this paper makes in-depth feasibility analysis of various alternative schemes to achieve decision-making objectives, weighs interests, compares gains and losses, and helps enterprise decision-makers objectively grasp the situation, thus making correct judgments and choices and promoting the optimization of enterprise decision-making. This is the key to comprehensively improve the economic benefits of enterprises. Planning (budget) is based on decision-making, which measures the goals of relevant schemes selected through decision-making procedures in monetary form, forms the production and operation budget of enterprises, and processes and summarizes it into a coordinated budget system as the criterion for enterprises to carry out production and operation activities.

(2) Implement accounting. Based on "decision-making and planning accounting", this paper focuses on the evaluation, collection and control of the process and effect of enterprise business activities. On the one hand, according to the characteristics of the main objects, the indicators set in the annual budget of the enterprise are decomposed, implemented and concretized, and professional measurement and control systems are established respectively (for example, according to the characteristics of cost formation and accumulation, a standard cost system is established; Establish an inventory control system according to the characteristics of inventory formation and use); On the other hand, according to the decomposition, implementation and concretization of each responsibility center within the enterprise, the responsibility budget of each "responsibility center" is formed, and on this basis, the responsibility accounting system within the enterprise is established.

1. Management accounting, also known as "internal reporting accounting", refers to a branch of accounting that collates and reports the information provided by financial and accounting materials through a series of special methods to enable managers at all levels of enterprises to plan and control their daily economic activities and help decision makers make various special decisions. Management accounting plays an increasingly important role in enterprise financial management activities. In the core concept of management accounting, the creation and maintenance of value are the two most important points. Based on this, management accounting is the most effective tool to integrate enterprise strategy, business and finance.

The basic theory of management accounting;

1, the object of management accounting

The object of management accounting is value management based on use value. In essence, the object of management accounting is the production and operation activities of enterprises; From the perspective of management science, which reflects economic benefits, the object of management accounting is the value movement in the production and operation activities of enterprises; From a practical point of view, the object of management accounting is the combination of activity management and value management.

2, the goal of management accounting

The ultimate goal of management accounting is to improve the economic benefits of enterprises.

The specific objectives are:

1) provides information for management and decision-making.

2) Participate in enterprise management.

3, the function of management accounting

Forecast, decision-making, planning (budget), control and evaluation

4. Quality characteristics of management accounting information

Relevance, accuracy, consistency, objectivity, flexibility, timeliness, simplicity and cost-effectiveness.