最近有很多热心网友都十分关心管理会计的重要性，管理会计的服务对象...「专家回答」这个问题。还有一部分人想了解管理会计的服务对象。对此，绿润百科小编「記憶不完美」收集了相关的教程，希望能给你带来帮助。

管理会计的作用是企业管理基本职能的具体体现，即对生产经营活动进行规划和控制；

管理会计的作用和 重要性

1、全面提供管理信息，企业要发展,必须加强管理，利用有限资源极大地提高经济效益，既要借助于按法定会计规范和固有会计模式报送有关财务成本收益信息，更要参用管理会计的适合企业自身特点的内部管理综合信息；

2、切实规划经营目标，有效控制经济过程规划经营目标，编制全面经营预算，是企业成功经营的关键，数据失真，预算失误终将导致生产失序，调度失灵，无法有效控制经济活动全过程；

3、严格实行绩效考评，社会在进步，事物在发展，分工细化是不可逆转的趋势，企业必须实行分权管理，但其带来的负面影响，可能出现牺牲企业整体利益和长远利益、各分权单位为自身利益而相互竞争冲突、增加行政开支、发生浪费的现象；

4、客观预测经济前景，能动参与经济决策经济决策是现代化企业经营管理的核心问题。

【英文介绍/For English】：

The role of management accounting is the concrete embodiment of the basic functions of enterprise management, that is, the planning and control of production and operation activities;

The role and importance of management accounting

1. To provide management information in an all-round way. If an enterprise wants to develop, it must strengthen management and use limited resources to greatly improve economic benefits. It must not only rely on reporting relevant financial cost and benefit information in accordance with statutory accounting standards and inherent accounting models, but also use management accounting Comprehensive internal management information suitable for the characteristics of the enterprise itself;

2. Effectively plan business objectives and effectively control the economic process. Planning business objectives and preparing a comprehensive operating budget are the keys to the successful operation of an enterprise. Data distortion and budget errors will eventually lead to production disorder, scheduling failure, and the inability to effectively control the entire process of economic activities;

3. Strictly implement performance evaluation. The society is progressing and things are developing. The division of labor and refinement is an irreversible trend. Enterprises must implement decentralization management, but the negative impact it brings may sacrifice the overall interests of the enterprise and long-term interests. Decentralized units compete with each other for their own interests, increase administrative expenses, and cause waste;

4. Objectively predict economic prospects and actively participate in economic decision-making. Economic decision-making is the core issue of modern enterprise management.