本文以宝钢集团为研究对象，试图对宝钢集团构建“四合一”的管理会计体系的

In this paper, while Baoshan Iron and Steel Group for the study, trying to build on the process of Baosteel Group "Four in One" management accounting systems to explore, improve internal controls and decision making of the company in the use of management accounting methods, but also for other companies to build management accounting provide a reference framework. If you use the proper management accounting will play an important role in many aspects of the overall budget, cost management, cash flow control, computerized accounting information and so on, which makes the application of management accounting research can not be ignored.

This paper takes Baosteel Group as the research object, tries to explore the process of building a "four-in-one" management accounting system of Baosteel Group, and at the same time improves the internal control and decision-making method of the management accounting method, it also provides a reference for other enterprises to construct the management accounting framework. If used properly, management accounting will play an important role in the overall budget, cost management, cash flow control, accounting computerization information and many other aspects, which makes the research of management accounting application sparable.

Taking Baosteel Group as the research object, this paper attempts to explore the process of Baosteel Group's construction of the "four in one" management accounting system. While using the management accounting method to improve the internal control and decision-making method of the enterprise, it also provides a reference for other enterprises to construct the management accounting framework. If applied properly, management accounting will play an important role in comprehensive budget, cost management, cash flow control, accounting computerization and many other aspects, which makes the research on the application of management accounting can not be ignored.