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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利用管理会计的技术支持战略决策。

Use management accounting techniques to make and support decision-making.

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长期投资决策分析是管理会计的重要领域之一。

The decision analysis of the long - term investment is an important field in management accounting.

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