Management accounting is one kind of mental accounting science, instead of basic budget evaluation, cost measurement, management and control accounting function. Many behavioral economists had begun to believe that management accounting can bring mental accounting benefits to help any managers to make accurate or reasonable decisions to implement and any business strategies to bring long term benefit. In my this book, I shall apply management accounting theory to explain whether managements can apply mental ( managerial) accounting tools to help their organizations to predict market behavioral changes. Consumer behaviors and make reliable and accurate investment decision. I shall apply psychologial methods to explain how and why management accounting is a mental management strategy tools to help any organizations to predict when market behavior changes, or consumer psychology changes, even how to do any accurate market decision . Readers ought need to read this book in managerial psychology view in order to feel more understanding my opinions. This book is final edition to explain future how artificial intellignt technology may be applied to management accounting strategy implement in order to assist organizations to implement more accurate prediction to consumer behaviors how change and evaluat the most reasonable sale price to increase sale number.