Management accounting is the management of accounting, that is to say, through the use of accounting to make statements, and then analyze and summarize the statements, finally manage and improve. Management accounting can play a role in promoting the development of enterprises. For example, managers of enterprises can see the economic management status of enterprises in the recent period by analyzing the financial statements, and see where they are in a disadvantage in the process of enterprise development, and where to improve in order to meet the needs of long-term sustainable development of enterprises
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