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The management accounting process consists primarily of planning, decision making models and performance evaluation which are useful to management for taking better decisions. In all cases, these tools have the definite requirement of cost and revenue information. The basic assumption of the process of management accounting is that it considers the accountant’s role as primary in providing the needed cost and revenue information to the management. Thus, the management accountant must have good knowledge of all the different types of costs which are involved in business and are required by various models,

管理会计概念基础的主要构件是成本。财务和管理会计师必须对各种变量以及成本的复杂后果有了了解的理解，因为理解不足会导致决策不良。成本分为两个主要方面。这些是成本分类和成本行为。为了正确准备各种决策模型中的财务报表，进行成本分离。成本行为是对生产和销售量的影响对总成本支出的影响。

成本分类

会计将成本描述为获得有价值的东西的支出或牺牲。财务会计记录所有交易的历史成本。与资产获取相关的货币价值称为成本。主要的成本分类是过期和未到期的成本，制造和非制造成本以及固定和可变成本。

The expired and unexpired costs

过期的成本和费用也可以称为资产的用光值。损益表中的过期成本显示为收入的扣除。利益当前运营的资产价值的部分也称为过期成本。过期的成本也被认为是以前的资产价值，例如，供应费用是过期的成本。

Manufacturing and non manufacturing costs

制造的商品陈述显示了当前的所有制造成本。制造成本定义为使用的材料，所产生的费用以及产生的制造费用。这些成本是与生产陈述成本有关的成本。良好的制造声明包含成本，具有此制造声明。费用或非制造成本是在管理和销售过程中指出的那些费用。这些是直接在当​​前期间产生的费用，以便产生收入。库存成本不包括非制造费用。在这些部门中，成本进一步归类为直接和间接的婴儿床。此分类是根据在生产材料中直接或间接使用的制造中使用的材料进行的。直接材料是那些成为最终产品的一部分，例如木椅上的木材。 Indirect materials are usually not significant in amount and are called indirect material, like glue or screw.

Fixed and variable costs

体积是企业中最不稳定的变量。随着n量的变化，某些成本变化，即增加或减少。这是任何业务的著名和基本方面。随着活动变化的变化成本称为可变，而不变的成本或费用称为固定。根据可变和固定成本的成本分类，是管理成本的最有用的分类。

各种固定和可变的成本输入包括成本数量利润，灵活的预算，直接成本，利润计划和差异分析。它还有益于其他工具，例如增量分析和其他现值模型。对可变成本和固定成本的详细研究称为成本行为的研究。由于成本行为或其研究对于许多管理会计工具至关重要，因此它们代表了要深入研究的管理会计领域。

Cash flow

Cash flow is the movement of cash into or out of a business, financial product or project. Its measurement is done for a specified time interval. Cash flows are used for determining a projects rate of return or value, as an alternative measure to profits in business, for determining problems with business liquidity, for evaluation of the risks with a financial product, or for evaluation of the quality of the generated income. The total net cash flows are attained by the summing up of the cash flows of other areas, which include the operational cash flow, financing cash flow and the investment cash flows.

The cash flow and cost classification help the accountant to understand various aspects of business and provide him tools for undertaking various financial accounting processes.