管理成本会计是为适应经济组织内部的经营管理而逐步形成和发展起来的,是将管理和会计这两个主题融合在一起的一门新兴的边缘学科。它的主要职能是通过建立各种内部会计控制制度、编制和提供内部经济效益需要的各种数据、资料等,提供最优经营决策所需要的各种信息。本文论述了管理会计在我国企业中的应用。 Management cost accounting is to adapt to the economic management within the organization and gradually formed and developed, is the management and accounting these two topics together a new edge discipline. Its main function is to provide all kinds of information needed for optimal management decision-making by establishing various internal accounting control systems, compiling and providing various data and materials needed for internal economic benefits. This article discusses the application of management accounting in Chinese enterprises.