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.
责任会计是现代分权管理模式的产物，其宗旨是实现业绩考核与评价的一种内部控制方式。
The duty accountancy is the product of the development of modern management, aiming to inner control of investigation and evaluation.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
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