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Application scenarios and overview

Attribution Management Accounting emphasizes integrating management accounting with the enterprise's strategic goals, operational decisions, and business processes. Through data analysis and model construction, it provides a comprehensive analysis and evaluation of the company's economic activities. This approach helps businesses better understand their operational status, identify potential risks and opportunities, and develop more scientific and effective management strategies.

Within an enterprise, various units use management accounting tools (fund transfer pricing , cost allocation, and economic capital) to precisely calculate their operating results over specific periods. By employing attribution analysis and methods, they can understand the causes behind these results, deeply explain their operational behavior, and conduct both static and dynamic analysis, measurement, reasoning, and insights based on these causes. This process leads to the formulation of new business objectives and the development of corresponding operational plans. This information is then communicated to business leaders, enabling them to understand past performance, gain insights into the present, and manage future operations in real-time. This facilitates proactive analysis, strategy adjustments, and necessary actions to ensure the achievement of organizational goals.