A new set of management accounting theory, methodology, a strong impetus to the development of the accounting discipline and it is no longer limited to the basic functions of production and operations for subsequent reflection and supervision, and develop into the future of the enterprise scientific prediction and decision-making, more importantly, is the company's future operating management of a variety of programs, production and business activities of enterprises in advance planning, and things in control. management accounting system, the formation and development, to improve internal business management, and improving economic efficiency made an outstanding contribution.