Management Accounting (Management Accounting) is separated out from the traditional accounting and financial accounting parallel emphasis for enterprises to improve management, improve economic efficiency of an enterprise accounting services branch. It consists of two components of cost accounting and management control systems, we study the evolution of management accounting techniques methods. Based on the history and development of the vision, management accounting change and look at the various stages of development, combined with the evolution of management accounting research focus of the study and future trends in the management of accounting changes, trying to draw on the management of academic research and practical application of accounting useful inspiration . The third stage is mainly in the late sixties to the early seventies. 1950s and early 1960s on the management accounting system should provide information for decision-making began to be recognized, so that decision analysis to become the new focus of management accounting research. First, the framework of neoclassical school of economics is widely used in management accounting research personnel decision analysis. The method based neoclassical school of economics analysis of the problem is that the marginal analysis, the basic assumption is that information is complete theoretical enrichment, can be achieved without any cost information, the important concepts include the marginal cost, marginal revenue, incremental cash flow. Financial advisory agency on the basis of the above methodology, theoretical assumptions and concepts, using rigorous mathematical analysis and management accounting methods decision problem becomes possible to study the management accounting techniques toward sophisticated quantitative methods of direction. The volume-profit analysis, cost estimates, plans investment decision model output method, linear programming, learning curve, inventory control and variance analysis developed in this period. After a period in the financial advisory management, management accounting researchers will introduce uncertainty into the decision-making process of financial advisory services, but the management accounting information itself is an economic cost of goods, the principle should be cost-effective production. There is a figure of speech, management accounting information, models, experts, the "market" in need of cost-effective invisible hand manipulation (Horngren, 1975). So cost-effective technology and methods of financial advice, information economics analysis, decision analysis is widely used in uncertain environments. Cost-benefit analysis of information systems through choice and information system design separated, greatly simplifying the decision-making Financial Advisory content | Poly Campbell Finance (certified) | financial advice provided by the Financial Advisory Co., Pingxiang Poly Campbell. Pingxiang Poly Campbell Financial Advisory Co. (www.jjbcw.com) Jiangxi Pingxiang, the company registered a leader, over the years, the company is implementing the scientific management, innovation and development, the principle of honesty and trustworthiness, and satisfy customer needs. Poly Campbell in financial leadership with the staff warmly welcome all inquiries negotiations to create poly Campbell finance a better future.