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.
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。
If a firm wants to adopt a new wage and salary structure, it is essential that the firm should decide on a method of job evaluation and ways of measuring the performance of its employees.
如果公司想采取一项新的工资制度，公司务必确定好工作评价方法和员工业绩考核方式。
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