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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该系统使财务会计与管理会计通过集成达到了财务管理的一体化，提高了财务管理的效率，为企业决策提供了可靠的财务依据。

The system integrate finance accountant and manage accountant consequently integrate the finance manage, improve the efficiency of finance manage, provide dependable finance basement to enterprise.

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介绍管理会计的一般理论和基本方法。内容包括预测与决策会计；规划与控制会计；责任会计。

The course introduces basic theories and methods of management accounting, including predicting, decision-making, planning, operational control and responsibility accounting.

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