Discounted cash flow method, while in theory better than non-discounted payback method and the accounting rate of return method and other traditional methods of financial management consulting, but for many investors is not cost-effective in terms of principle, how enterprises are still difficult to solve the problem of financial consulting agency, not to mention the future cash flows of financial advice itself is difficult to determine the content, the practice is more non-discounted payback method. Discounted cash flow method, although theoretically superior to traditional methods of non-discounted payback method and the accounting rate of return method in, but many investors are not cost-effective in terms of principle, how enterprises are still difficult to solve problem, not to mention their future cash flows is difficult to determine, on a more practical use of non-discounted payback method. 2, the ultimate goal of management accounting management accounting objective is to improve the economic efficiency of enterprises specific objectives are: 1) to provide information for management and decision 2) the functions involved in business management 3, management accounting forecasts, decision-making, planning (budgeting) , control, evaluation 4, qualitative characteristics of accounting information management relevance, accuracy, consistency, objectivity, flexibility, timeliness, simplicity and cost-effectiveness of the financial consulting firm, poly Campbell Finance (certified), financial advisory Pingxiang Poly Campbell provided by Financial Advisory Limited. 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.