Discounted cash flow method, while theoretically superior to traditional methods of non-discounted payback method and accounting rate of return method or the like, but for many investors not cost-effective in terms of principle, how enterprises are still difficult to solve the Financial Tel, not to mention the future cash flow itself is difficult to determine, the practice is used more non-discounted payback method. Discounted cash flow method, while theoretically superior to traditional methods of non-discounted payback method and accounting rate of return method or the like, but for many investors not cost-effective in terms of principle, how enterprises are still difficult to solve the Financial consulting agency, not to mention the future cash flow itself is difficult to determine, the practice is used more non-discounted payback method. Enterprises in the formulation of internal transfer pricing, pricing-based practices, including the use of the full cost, standard cost, market prices, price agreement. In the middle of the product has no market or in a non-competitive market conditions, pricing basis has microeconomics enterprise in the development of the internal transfer price, practical use of emerging included all costs, standard costs, market prices, price agreement. In the middle of the product has no market or in a non-competitive market conditions financial advice, the opportunity cost pricing method has the basic economics of the emerging microscopic rarely used as an internal sales department. Based on the opportunity cost pricing method is rarely used as an internal sales department. Tough mission from the theory side, before the 1970s, the theory of management accounting research would mainly normative research. Different costs to serve different purposes and the guiding ideology of neoclassical economics (such as information economics, agency theory, transaction cost theory) is introduced, for the rapid development of standard research provides a broad field. Since the seventies, a large number of scholars experience analysis and simulation methods for management advantages and disadvantages of both simple and complex accounting techniques and methods were compared and found a simple method of management accounting techniques, it may sometimes be the best response to the information cost-effective thus confirming the management accounting practices using conventional techniques, methods of rationality (eg payback period method used in the most widely used corporate investment decisions, and the discounted cash flow method does not have much use). This has led to management accounting researchers began to focus on management accounting practices explain the observed tendency of management accounting empirical research began to rise. Financial Tel _ _ Financial Advisory Financial Advisory provided by the Financial Advisory Co., Pingxiang poly Campbell. Pingxiang Poly Campbell Financial Advisory Co. (www.jjbcw.com) strong, credible, a company registered in Jiangxi Pingxiang industry has accumulated a large number of loyal customers. The company better work attitude and constantly improving innovative ideas will lead Poly Campbell Financial and you work into the brilliant, for a better future!