管理会计是会计学与管理学直接结合的一门综合性学科,它以现代管理理论为基础,运用一系列专门方法和技术,对财务会计和统计资料及其他相关资料进行确认、计量、整理、对比和分析,为组织内部各级管理人员对其整个组织及各个责任单位当前和未来的经济活动进行预测、决策、规划、控制和评价考核,为管理当局对其资源的合理 Accounting management is a direct combination of accounting and management of a comprehensive discipline, which is based on modern management theory, the use of a series of specialized methods and techniques of financial accounting and statistical information and other relevant information to confirm, measure, organize, Comparison and analysis to predict, decide, plan, control and evaluate the current and future economic activities of the managers at all levels within the organization for its entire organization and various responsible units, and to provide the management with reasonable resources