Accounting shapes our lives. It changes organisations and alters our social, economic and physical environment. Whether or not we engage in producing and/or reading accounting information, it influences what we can and cannot do and, therefore, affects our wellbeing. Corporate decisions regarding new product developments, pricing strategy, staff recruitment and salary levels are generally influenced by accounting information. The way in which a manager acts is often associated with how he or she reacts to accounting data. At times, accounting motivates certain types of behaviour and discourages others. In most organisations, decisions, actions and human behaviour find direct links with the nature, use and focus of accounting information. This text is about understanding the preparation and use of management and cost accounting information in this light

会计塑造我们的生活。它改变了组织，改变了我们的社会、经济和物质环境。无论我们是否从事生产和/或阅读会计信息，它都会影响我们能做什么和不能做什么，从而影响我们的幸福。有关新产品开发、定价策略、员工招聘和薪资水平的企业决策通常受会计信息的影响。管理者的行为方式通常与他或她对会计数据的反应有关。有时，会计会激励某些类型的行为，而不鼓励其他类型的行为。在大多数组织中，决策、行为和人类行为与会计信息的性质、用途和重点有着直接的联系。本文就是从这个角度来理解管理和成本会计信息的编制和使用