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Management accounting, as an accounting branch, is an important factor affecting the development of enterprises. It can ensure the scientific and reasonable enterprise strategic planning scheme and guide enterprise accountants to submit data reports in a timely manner so that enterprise managers can understand the situation. Management accounting has strict requirements on enterprise performance system, which requires managers to fully grasp the basic situation of the enterprise, and to supervise and control the meeting of senior executives in real time, which is highly knowledgeable. If enterprise managers want to strengthen their management, they must strengthen their own rights, strengthen the application of management accounting system in the process of managing enterprises, and ensure that management accounting can achieve good application results. Through the financial accounting work, strictly restrict and manage the financial income and expenditure of enterprises, constantly promote the development of enterprises, with the help of management accounting, constantly increase the internal income of enterprises, put the internal management work in place, the difference between the two is quite significant. Management accounting model can give play to its own evaluation and control effect, predict enterprise operation and management activities, and create more value, while financial accounting can record the value of different activities in real time, and finally record and confirm different economic activities.
