Who is the main target of management accounting?

There are two subjects in the CMA exam, P1 Financial Planning, Performance and Analysis, and P2 Strategic Financial Management, which focuses on the first part of the management accounting focus, titled Financial Planning, Performance and Analysis, will contain a new section called "Technology and Analysis", which will account for 15% of the content of the first part of the exam. This section will test information systems, data management, technology-enabled financial transformation, and data analytics, reducing the proportion of content in the Program, Budget, and ** sections to 20 percent, and the cost management component to 15 percent. The second section, titled Strategic Financial Management, will place greater emphasis on ethics and strategic decision-making, increasing to 15 per cent for the ethics component and 25 per cent for decision analysis.

The proportion of analysis in financial statements will be reduced to 20%, and investment decisions will be reduced to 10%. In addition, the outline also deletes, adds and changes some knowledge points. Of course....

Managerial Accounting. The service object is mainly enterprises, in order to strengthen the internal management of enterprises and improve economic efficiency.

Service, using a series of special ways and methods, collect, summarize, analyze and report a variety of economic information, so as to make decisions and make plans, control the business, and evaluate the performance, so as to ensure that the enterprise improves its operation and management and improves economic efficiency.

It mainly includes recording and summarizing cash transactions and preparing financial reports on aggregate costs.

It is an accounting branch of an enterprise that conducts business statistics, focuses on making optimal decisions for enterprises, improving operation and management, and improving economic benefits.

To this end, management accounting needs to prepare plans, make decisions, and control economic activities for the management of the enterprise.

The need to record and analyze economic operations, "capture" and present management information, and be directly involved in the decision-making control process.

a.Tax authorities.

b.Business managers.

c.Creditors of the business.

d.Investors in businesses.

Correct answer: B

Gordon CMA Question Bank Answer Analysis: Management accounting focuses on the operation and management services within the enterprise.

Accounting entity. It refers to the characteristic object of accounting work services, this sentence is correct, and the specific content is:

1. Accounting entities, also known as accounting entities, refer to specific units or organizations for which accounting work serves, that is to say, as long as they are relatively independent in the economy, enterprises and other organizations can become accounting entities.

2. The General Provisions of the Accounting Law stipulate that state organs and social organizations.

Companies, enterprises, institutions and other organizations must conduct accounting affairs in accordance with the law.

3. That is to say, as long as it is a relatively independent organization, it can become an accounting entity, and the scope of accounting entities is wider.

4. Accounting Law

Article 2 stipulates: "State organs, social organizations, enterprises, public institutions and other organizations (hereinafter referred to as "single-round service ranks") must handle accounting affairs in accordance with this Law.

5. "It can be seen from this that state organs, social organizations, and enterprises (including sole proprietorship enterprises.

Public institutions and other organizations (including branches of enterprises) are accounting entities.

6. The requirements for legal subjects are relatively strict, and not all organizations and units can become legal subjects, only those with independent personality in law.

can become a legal subject, that is, only a legal person organization can become a legal subject.

7. Specifically, there must be independent property, that is, the property of the organization and the property of its members should be distinguished, and the property of the organization should be independent of the property of its members, and cannot be changed at will, so the sole proprietorship enterprise belonging to the accounting subject is not a legal subject; Secondly, the organization should be able to bear responsibility independently, that is, it should be able to bear responsibility with its own property rather than the property of its members, so the branch of the enterprise that belongs to the accounting subject is not a legal subject.

8. Only with these two articles can one become a legal person and a legal subject.

9. It can be seen from this that the legal subject must be the accounting subject, and the accounting subject is not necessarily the law.

Summary. 1) The difference between management accounting and financial accounting: (1) The functions are different.

2) The service users are different. (3) The constraints are different. (4) The reporting period is different.

5) The accounting entity is different. (6) The calculation method is different. (7) The accuracy of the information is different.

8) Different measurement scales. (2) The connection between management accounting and financial accounting: Both management accounting and financial accounting are conceived, developed and separated from traditional accounting.

As two major branches of accounting, the two are inextricably linked. (l) Same origin. (2) The goal is the same.

3) The basic information is from the same source. (4) Intersection of service objects. (5) Some concepts are the same.

Describe the functions of management accounting and financial accounting. Client. Accounting entity. Constraints are different.

Hello, I have seen your question and am sorting out the answer, please wait a while.

1) The difference between management accounting and financial accounting: (1) The functions are different. 2) The service users are different.

(3) The constraints are different. (4) The reporting period is different. (5) The accounting clan is different.

(6) The calculation method is different. (7) The accuracy of the information is different. 8) Different measurement scales.

(2) The connection between management accounting and financial accounting: Both management accounting and financial accounting are conceived, developed and separated from traditional accounting. As two major branches of accounting, the two are inextricably linked.

(l) Same origin. (2) The goal is the same. 3) The basic information is from the same source.

(4) Intersection of service objects. (5) Some concepts are the same.

The object of financial management is the object, that is, the capital of the enterprise and its movement.

Contents of Financial Management:

1. Financing management.

2. Investment management.

3. Working capital management.

4. Profit distribution management.

Objects of financial management:

Financial management is the management of the financial activities of an enterprise and the various financial relationships embodied in it. In order to understand the object of financial management, it is necessary to analyze the process of capital movement, and find out the relationship between the capital movement of the enterprise and the object of financial management.

Applications of Financial Management:

Financial personnel are used by business owners to assist, manage, count, and organize entrepreneurs. The owner of the property of the enterprise is to truly understand the fortune of the enterprise through the financial personnel, the financial personnel of the enterprise are the eyes and hands of the owner of the enterprise, who controls the financial personnel who control the flow of funds of the enterprise, you can know the loss and profit of the enterprise at any time, how much money is lost, how much money is earned, who should pay more, who should pay less, whose money should be delayed, whose money will be paid immediately, when should the enterprise consume, how to consume, want to buy a house, buy a car, This is all done through the hands of the finance people.

Scope of work of the accounting staff:

1. In accordance with the provisions of the state's financial and slag affairs system, conscientiously prepare and strictly implement the financial plan and budget, abide by the various revenue systems, the scope of expenses and expenditure standards, distinguish the channels of funds, use funds rationally, and ensure the completion of financial handover tasks.

2. In accordance with the provisions of the national accounting system, bookkeeping, accounting, and reporting should be carried out in accordance with the provisions of the national accounting system, so that the procedures are complete, the content is true, the figures are accurate, the accounts are clear, the accounts are cleared and the accounts are settled on a daily basis, and the accounts are reported on schedule.

3. In accordance with the provisions of the banking system, make rational use of loans, strengthen cash management, and do a good job in settlement.

Fourth, in accordance with the principle of economic accounting, regularly inspect and analyze the implementation of financial plans and budgets, tap the potential for increasing revenue and reducing expenditure, evaluate the effectiveness of the use of funds, expose problems in economic management, and make suggestions to leaders in a timely manner.

5. In accordance with the provisions of the state accounting system, properly keep the accounting vouchers, account books, statements and other archival materials.

6. Abide by propaganda and safeguard the state's financial system and financial discipline, and fight against all violations of law and discipline.

The service object of management accounting is mainly enterprises, in order to strengthen the internal operation and management of enterprises, improve economic efficiency services, the use of a series of special ways and methods, collect, summarize, analyze and report a variety of economic information, in order to make decisions and make plans, control the business and evaluate the performance, in order to ensure that enterprises improve operation and management, improve economic efficiency.

It mainly includes recording and summarizing cash transactions, compiling summary cost financial reports, conducting business statistics, etc., focusing on the optimal decision-making for enterprises, improving operation and management, and improving economic efficiency.

To this end, management accounting needs to record and analyze economic operations, "capture" and present management information, and directly participate in the decision-making and control process according to the needs of the enterprise management department to prepare plans, make decisions, and control economic activities.

Business managers.

Accounting is a Tanmo Chinese word, pronounced kuàijì. Accounting has two meanings, one refers to accounting work, and the other refers to accounting staff, accounting work is in accordance with the "Accounting Law", "Budget Law", "Statistics Law" to check accounting vouchers, financial books, financial statements, engaged in the process of economic accounting and supervision, is to use currency as the main unit of measurement, the use of special methods, accounting and supervision of a unit's economic activities of a kind of economic management work; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, Mo Xinzai conducts monthly calculations and annual meetings.