要想让管理会计体系更加完善，需要从资金成本、预测控制和决策制定出发，合

To make the management accounting system more complete, it is necessary to start from the cost of capital, predictive control and decision-making, and reasonably adopt various effective methods, such as the operation cost method, the comprehensive budget management method, and the performance evaluation method. One is to adopt the operation cost method, fully reflect the actual consumption in the production process of the product, and master the relevant production cost information, which can make the cost decision more reliable and accurate, and improve the scientificity of the pricing decision; second, the introduction of comprehensive budget management, Comprehensive budget management is a newest management method, which can improve the overall strength of the enterprise and enhance the management capabilities of the enterprise. In addition, it helps to improve the internal control system of the enterprise, continuously refine the overall goal of the enterprise, and distribute it reasonably to each department and Individuals, to make corporate goals more targeted. Only in this way can the company change the previous situation of relying on experience to manage, and make the management work more refined, standardized and standardized; the third is to adopt the performance rating method. At present, many companies' financial analysis lacks accurate positioning, lacks a scientific and reasonable framework system, and analyzes surface problems Often appear, can not reflect the relationship between the relevant indicators, but the use of comprehensive performance evaluation methods can completely solve this problem

In order to make the management accounting system more perfect, we need to adopt all kinds of effective methods, such as operation cost method, comprehensive budget management method and performance evaluation method, starting from the cost of capital, forecast control and decision-making. First, to adopt the operating cost method, fully reflect the actual consumption of the production process, grasp the relevant production cost information, so that the cost decision can be more reliable and accurate, improve the scientific nature of pricing decision-making; Make your business goals more targeted. In this way, enterprises can change the past rely on experience to manage the situation, so that the management work more fine, standardized and standardized, third, the performance rating method, the current financial analysis of many enterprises lack accurate positioning, lack of a scientific and reasonable framework system, analysis of superficial problems often appear, can not reflect the relationship between the relevant indicators, but the use of comprehensive performance evaluation methods can completely solve this problem

In order to make the management accounting system more perfect, we need to start from the cost of capital, forecast control and decision-making, and reasonably adopt various effective methods, such as activity-based costing, comprehensive budget management and performance evaluation. The first is to adopt activity-based costing to reflect the actual consumption in the production process and master the relevant production cost information, so as to make the cost decision more reliable and accurate and improve the scientificity of pricing decision-making; the second is to introduce comprehensive budget management, which is the latest management method and can improve the comprehensive strength and management ability of the enterprise In addition, it can help enterprises improve their internal control system, refine their overall objectives, allocate them to each department and individual reasonably, and make their objectives more targeted. In this way, enterprises can change the past situation of relying on experience to manage, and make management more refined, standardized and standardized. Thirdly, by adopting performance rating method, many enterprises lack accurate positioning of financial analysis, scientific and reasonable framework system, and analysis surface problems often occur, which can not reflect the relationship between relevant indicators. However, comprehensive performance evaluation is adopted Price method can solve this problem completely<br>