之间的区别Management Accounting and Cost Accounting

管理会计与成本会计

管理会计and cost accounting are of great importance to any business, as both forms of accounting help in the decision making process when analyzing how best to allocate a company’s scarce resources. Cost accounting is a crucial part of management accounting and makes up a vital component in managing a firm’s costs and assets allocation. However, the purpose of the two forms of accounting is easily confused. This article aims to provide the reader a clear distinction between the two forms of accounting, along with explanations on which purposes they are used.

What is Management Accounting?

管理会计是关于在协助公司管理决策方面产生准确的信息。管理会计通常用作项目规划的输入，并用作评估公司在给定时期内表现出色的技术。使用管理会计的一个重要目的是将当前的财务信息与上一时期的财务相提并论，以确定设定目标的满足或超越程度。在战略制定，预算控制和项目计划以及评估方面，管理会计对于公司特别有价值。

什么是成本会计？

成本会计是一种会计方法，用于记录和分析公司产生的各种成本。根据这种形式的会计分析的成本包括工人的工资成本，材料成本，公用事业，物资，维护和其他间接费用。成本会计的目的是确定浪费和不必要的支出，以提高公司的效率并降低成本，从而提高利润率。成本会计的重要性在于现代组织需要将其成本保持在最低限度，尤其是在经济放缓时期，收入将降低，并且必须更控制成本，以确保公司保持盈利。

What is the difference between Management Accounting and Cost Accounting?

管理会计和成本会计essential to ensure the smooth running of the business through prudent decision making. Both management and cost accounting require inputs from various departments of the firm, but top managers, shareholders, and the company creditors use the output from cost accounting, whereas only personnel in management positions involved in the decisions making use management accounting information. While cost accounting focuses on analyzing and controlling the various expenditures that arise in a dynamic business setting, management accounting focuses on using the data for planning business projects, strategy formulation, budgetary control and target setting. Cost accounting is backward looking with a focus on the expenses incurred in the past, while management accounting is concerned with prediction for the use of future decision making.

简而言之， 费用会计与管理会计 •管理会计与决策，策略制定，计划和预算控制有关，而成本会计则涉及对成本的分析和评估，以减少效率低下并提高公司的整体生产率。 •管理会计的输出用于在最高级别的决策，而组织的许多内部和外部使用成本会计信息。 •成本会计是向后看的，并评估了过去的数据，而管理会计则是向前看，并且涉及对未来的计划和预测。 •两种形式的会计对于在决策过程中的企业平稳运营和基本组成部分都是必不可少的。