在控制过程中，管理会计通过提供业绩报告将每一责任中心的实际结果与计划对比。

Management accounting AIDS the control process by providing performance reports that compare the actual with the planned outcomes for each responsible center.

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此外，本课程分析了关键管理会计论题，如：跨国公司系统与外汇方面的控制、公司转让定价和质量会计。

Furthermore, the course analyses key management accounting topics such as multinational systems and control in the context of foreign exchange, company transfer pricing and accounting for quality.

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作为管理工作的一个组成部分，管理会计也包括四项职能：计划、组织与领导、控制、决策。

As one of management activities, management accounting al: includes four functions: planning, organizing and directing, co trolling, decision-making.

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