What traditional management accounting centers on

Traditional management accounting is centered on control accounting.

Traditional management accounting is centered on control accounting, while modern management accounting is centered on the present and future movement of funds in an enterprise for the purpose of improving economic efficiency.

Control and performance evaluation accounting is based on a comprehensive budget, through the standard cost system, the implementation of effective cost control; through the division of responsibility to establish responsibility accounting, the implementation of control assessment and evaluation of the internal units of the enterprise to ensure that the various aspects of the enterprise and the various business activities toward the established goals. Mainly includes standard cost system and responsibility accounting.

Introduction of Management Accounting:

Management Accounting (Management Accounting) is a branch of business accounting that is separated from traditional accounting and financial accounting, and focuses on improving business management and economic efficiency. It includes two major components: cost accounting and management control system. We study the evolution of technical methods of management accounting from the perspective of history and development,

examining the changes and development of various stages of management accounting, examining the evolution of the focus of management accounting research and the future trend of changes in management accounting, and attempting to derive from it useful insights into the academic research and practical application of management accounting.

Management accounting is playing an increasingly important role in the financial management activities of enterprises. Among the core concepts 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. One is the core content of management accounting:

1. Forecasting decision-making accounting.

2. Planning and control accounting.

3. Responsibility accounting. The important elements of management accounting, such as cost pattern analysis, variable cost method and cost-volume profit analysis, are used throughout forecasting, decision-making, planning and control and responsibility accounting.

Introduction of control accounting:

Control accounting refers to the basic principles and methods of cybernetics as the basis for the use of accounting information, the value of the unit's activity process of control, checking, assessment, analysis and reporting, the emergence of deviations in a timely manner, feedback, judgment of the unit of the internal work of the performance of the accounting management activities.

The control as a science, arose in the 1940s, the basic theory of cybernetics is the American mathematician sodium (Norlnr) in 1948 in his book "cybernetics, or on the science of control and communication in the animal" in the book, the control theory of the proof of the birth of the pan-powerful application and rapid development.