What are the contents of management accounting
The content of management accounting discipline includes:
1. Information theory, including the content of accounting information, information collection, processing and transmission.
2. Organization theory is a theory that studies the organization of accounting management from a systematic point of view. For example, accounting work management system, accounting system management system, accounting personnel management system, accounting organizational structure, organizational principles, organizational efficiency, power structure, status and role in enterprise organization, etc.
3. Prediction theory: management focuses on operation, management focuses on decision-making, decision-making premise is prediction, prediction accuracy is in information, and information channel is in accounting. How to use scientific methods to analyze the development trend based on past data, make judgments or estimates for the future, and provide reliable basis for decision-making;
4. Decision theory, including the degree, content, methods, steps and organizational form of participation in decision-making.
5. In cybernetics, if accounting is regarded as a subsystem of the enterprise management system, the whole management process of this subsystem is controlled layer by layer.