By numbers, which part of the company's performance the best, which the worst sector, how to improve the performance of the sector and so on management accounting application business. The vast majority of foreign manufacturing companies have implemented operating cost management (ABCM). ABCM for strategic, tactical and daily operations management and business process improvement, is a more refined cost management strategy. Job Cost Management and Balanced Scorecard are two main core themes of management accounting. Balanced Scorecard is used in corporate management and performance evaluation, financial consulting offer, it has become popular in the country, but most of them still limited to the performance evaluation and examination staff. Many foreign companies have also applied the Balanced Scorecard strategic management and performance evaluation. However, this is a management method of accounting academic innovation phase. We found that, at this stage there has been: cash flow analysis method (Discounted cash flow approach) discount capital budget, the remaining profit (Residual in-come) profit and investment centers of assessment methods, financial advice, to develop internal transfer prices The opportunity cost, planning and control problems of quantitative analysis, economics and information theory, agency theory, transaction costs theory is introduced. Although this makes management accounting academic research indeed been greatly enriched, but less impact on the practical operation. 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 question, 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 question, not to mention the future cash flow itself is difficult to determine, the practice is used more non-discounted payback method. _ _ Financial Advisory Financial Advisory provided by the financial advisory firm Financial Advisory Co., Ltd. Pingxiang poly Campbell. _ _ Financial Advisory Financial Advisory financial advisory firm is Pingxiang poly Campbell Financial Advisory Co. (www.jjbcw.com) this year introduced a new upgrade, the above picture is for reference only, please call the telephone or pictures on this page, for the latest Information, Contact: Guo Yiping.