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管理会计是将企业财务与企业管理有机结合的一种财务管理活动,具体是指企业利用财务会计资料及其他资料,利用会计的、统计的以及数学的方法,对企业未来的经营管理进行预测、决策、确定发展目标以及编制计划预算等活动。当代管理会计占据我国企业中很大一个比重,在辅助我国的经济合理有序的向前行时有其不可估量的作用。
The management accounting is a kind of financial management activity that organically combines the enterprise finance and the enterprise management. Specifically, the enterprise uses the financial accounting data and other materials to make use of accounting, statistics and mathematics methods to predict the future operation and management of the enterprise, Decision making, setting of development goals and preparation of the program budget. Contemporary management accounting in our country occupies a large proportion of enterprises in supporting China’s economic rational and orderly move forward has its inestimable role.