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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管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。

Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.

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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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