Management accounting AIDS the control process by providing performance reports that compare the actual with the planned outcomes for each responsible center.
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 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。
Compared with other management accounting control tools, BSC can not only control behaviors and evaluate previous performance, but also translate and communicate strategy.
与传统的管理会计控制工具有所不同的是，BSC还可以用来阐明和传播企业战略，而并非仅仅用于控制行为和评估企业以往的绩效情况。
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