以标准成本、预算控制和差异分析为主要内容的管理会计，其基本点是在企业的

Management accounting with standard cost, budget control and difference analysis as the main content, its basic point is to assist the company in solving the problem of how to improve production efficiency and production effect in the implementation process under the premise that major issues such as the company's strategy and direction have been determined . Nevertheless, issues related to the overall situation of corporate management, corporate and external relations, have not been properly reflected in the management accounting system. Management accounting in this period pursued "efficiency"

The basic point of management accounting, which mainly includes standard cost, budget control and variance analysis, is to help enterprises solve the problem of how to improve production efficiency and production effectiveness in the process of implementation, on the premise that the strategy, direction and other major issues of the enterprise have been determined. Nevertheless, the overall situation of enterprise management, the relationship between enterprise and external relations and other related issues have not been properly reflected in the management accounting system. Management accounting in this period pursues "efficiency"

The basic point of management accounting, which takes standard cost, budget control and variance analysis as its main content, is to help enterprises solve the problem of how to improve production efficiency and production effect in the implementation process on the premise that the enterprise's strategy and direction have been determined. However, the problems related to the overall situation of enterprise management and the relationship between enterprises and the outside world have not been reflected in the management accounting system. In this period, the pursuit of management accounting is "efficiency"