You are an expert. Write a 10 page (5000 words) section titled "Theoretical aspects of management accounting and its concepts" which is under the chapter "Theoretical provisions of management accounting and control in construction."
Here is the outline that you please follow:
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OUTLINE: 
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Introduction: In this section, the dissertation aims to provide a comprehensive understanding of management accounting and its significant role in construction management. The importance of management accounting in decision-making, planning, and controlling processes within construction management will be emphasized. Furthermore, the objectives of the dissertation will be outlined, which include examining the evolution of management accounting concepts, exploring the key concepts in management accounting, and analyzing their application in construction management. A brief overview of the content covered in each section will also be provided to guide the reader through the dissertation.

Evolution of management accounting concepts: This section delves into the historical development of management accounting, tracing its origins, and examining how it has evolved over time. The discussion will include an exploration of key historical figures who have contributed to the growth of the field, such as Luca Pacioli, Frederick Taylor, and Henry Ford. Additionally, various schools of thought that have emerged in the field, such as scientific management and lean accounting, will be analyzed. The section will also discuss how these historical developments have shaped the current state of management accounting in construction management.

Key concepts in management accounting: In this section, the dissertation will provide a thorough analysis of the key concepts in management accounting and their relevance to construction management. The concepts to be discussed include cost behavior, which examines how costs change in response to changes in activity levels; cost-volume-profit analysis, which focuses on the relationship between costs, revenue, and profit; budgeting, which involves planning and controlling financial resources; and performance measurement, which evaluates the efficiency and effectiveness of operations. The application of these concepts in construction management will be explored through real-life examples and case studies, demonstrating their practical significance in the industry.

Conclusion: This section will summarize the key points discussed throughout the dissertation, providing a concise conclusion on the importance of management accounting in construction management. It will emphasize the significance of understanding the evolution and key concepts of management accounting for construction professionals. Additionally, any limitations encountered during the research process will be acknowledged, and potential areas for further research will be suggested, encouraging the continuous development of knowledge in this field.

Bibliography: In this final section, a comprehensive list of all sources cited throughout the dissertation will be provided, formatted according to the required citation style. This will include books, journal articles, conference proceedings, and any other relevant sources that have contributed to the research and analysis presented in the dissertation. The bibliography will serve as a valuable resource for readers who wish to further explore the topics discussed in the dissertation.
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Be as comprehensive as possible; delve deep into the topic, be creative and touch on as many aspects and possible, providing your thought-provoking insights, as this is a section of a strong PHD dissertation.