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管理会计是第二次世界大战后在西方发达国家发展起来的一门新的学科，它不仅是会计学的一个主要分支，也是现代化管理的有力工具。管理会计在西方国家应用十分广泛，近些年来，也受到我国会计学界的普遍重视。但是，如何将管理会计应用于企业管理，充分发挥会计的职能，利用会?
Management accounting is a new discipline developed in western developed countries after the Second World War. It is not only a major branch of accounting, but also a powerful tool for modern management. Management accounting is widely used in western countries. In recent years, management accounting has also been generally valued by our accounting profession. However, how to apply management accounting to enterprise management, give full play to the functions of accounting, utilization?