beginning of the 20th century, with the industrial revolution, the success of western economy have developed rapidly, and the degree of socialized production, increasing the production scale, enterprises and market competition, the production and operation of enterprises by the productization era enter the market, production management, also increase to complicate the demand of knowledge management also increases accordingly, which produces Coach Outlet management theory, as a representative of the management theory of Taylor set. With scientific management theory in the practice of wide application, as its part of the system and the specific management methods "standard cost system", "the comprehensive budget management system", "the standards", variance analysis in succession to introduce accounting, formed the prototype of the management accounting. Thereafter, along with Coach Wallets the rapid development of global economy, the production and operation of enterprises management complicated degree unceasing enhancement, management accounting application tool from the early development, gradually to participate in decision-making, strategic management, and finally to become the important subject of modern management theory.Our management accounting research and application startting evening, began in the late 1970s and early 1980s. Within 20 Coach years, management accounting both in theory and practice has made great development. Many facts prove our management accounting has gradually from the quota management, cost and value to the management, project management department, the evolution of comprehensive management, strategic management. With the expansion of theoretical research and practical experience, modern financial accounting, financial management, management accounting shows the integration, the Coach Bags people of vision has turned from the past, present and future with global view, and began to carry out financial activities of strategy management. Management accounting for guidance and improve the development of Chinese management and improve macroeconomic benefits to play a positive role.But the management accounting in China after the formation and development of the time is not long. Coach Purses Based on the situation in China and socialist construction, China target management accounting has many defects and deficiencies. Management accounting theory and practice, the research scope of structure of application etc. To improve and enrich more, also has the big development space. In addition, management accounting theory and practice is serious. Phenomenon of decoupling Essentially, management accounting, internal management services Coach Handbags for, don't pay attention to the application of management accounting management, it will have much effect. Management accounting theory and practice in China still has some.(a) management control systemFor management control system, should according to the top division of primary, middle, and study. But in fact, management accounting management control system of basic research on top of the control system,