[] () the process of collecting, analysing and presenting financial information about a company for managers to use in order to make decisions about company organization, future strategy, etc. 管理会计◆The management accounting team is involved in the annual budgetary and forecasting processes. 管理会计团队正忙於年度预算和预估工作。▸ˈmanagement acˌcountant ( manaˈgerial acˌcountant)
noun
[] ◆The Institute of Management Accountants (IMA) 美国管理会计师协会▸ˈmanagement acˌcounts