会计英语第9章.pptxVIP

会计英语;9.1 Introduction to Management Accounting 5.1.1 Definition and Characteristics of Fixed Assets Management accounting is a branch of modern accounting. As an information system, it can provide useful information to internal users like management to help them make better decisions. In the global management accounting principles, the definition of management accounting is as follows: Management accounting is the sourcing, analysis, communication and use of decision-relevant financial and non-financial information to generate and preserve value for organizations. “Creating value through val