管理會計（managerial accounting）是專門提供資訊給公司內部管理階層作內部使用，例如對於產品的成本控制、市場銷售的決策與策略等。
財務會計比較重視過去營業資料的準確性、客觀性及可比較性，使外部使用者能夠預測公司未來的走向。
提供財務會計與管理會計的比較表，讓能更知道其差異點。
管理會計能幫助內部管理階層執行規劃、控制及制定決策三種作業。
規劃（planning）是指想出各種的方法以達到預期的目標。
控制（controlling）則指在獲取回饋資料後，為了讓計畫被確實執行或隨情況而作調整的過程。
制定決策（decision making）則指從各種可行方案中選擇一最佳方案來執行。
未來不論你在大型企業、小型公司、甚至是政府單位及慈善機構工作，都必須具備達成預期目標、做出明智決策及規劃未來的能力，而管理會計將會教導你一些方法，來順利執行前面三項能力。
《 課程簡介 -- English 》
Managerial accounting is the specialized provision of information to the internal management of a company for internal use,
such as cost control of products, decision-making and strategies for marketing and sales.
Financial accounting places great emphasis on the accuracy, objectivity, and comparability of past business data,
enabling external users to predict the company's future direction.
Provide a comparison table between financial accounting and management accounting to better understand their differences.
Management accounting can assist internal management in executing planning, control, and decision-making tasks.
Planning refers to coming up with various methods to achieve expected goals.
Controlling refers to the process of obtaining feedback data in order to ensure that the plan is executed effectively or adjusted according to the situation.
Decision making refers to selecting the best option from various feasible options to execute.
In the future, whether you work in large enterprises, small companies, government agencies, or charitable organizations,
you must have the ability to achieve expected goals, make wise decisions, and plan for the future.
Management accounting will teach you some methods to smoothly implement the first three abilities.
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