管理会计的方法,用来分配单位的财务、实物及人力等资源,以实现企业既定的战略目标。通过预算来监控战略目标的实施进度,有助于控制开支,并预测现金流量与利润。而管理会计工具是为数不多的几个能把组织的所有关键问题融合于一个体系之中的管理控制方法之一。因此,管理会计当今越来越受到高度重视。 The method of accounting management is used to allocate the financial, physical and manpower resources of the unit so as to realize the established strategic objectives of the enterprise. Budgeting to monitor the progress of strategic objectives helps control expenses and forecast cash flows and profits. Management accounting tools, on the other hand, are among the few management control methods that combine all of the organization’s key issues in a single system. Therefore, management accounting is getting more and more attention today.