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Doping transition metal ions in LiMnCoO4 batteries is proved an efficient method to improve the electrochemical properties in experiment, which is related to the local environment of the cation. According to the observed electron paramagnetic resonance spectra for different signals, three different Mn4+ centers (C1, C2, and C3) are constructed and the local electronic–magnetic properties are theoretically studied based on the perturbation calculations of Spin‐Hamilton Parameters (g factors). By comparing the results of conventional method (based on merely the crystal‐field contribution) and the improved method (based on both the crystal‐field and electron‐transfer contributions), the proper theoretical model is constructed for the investigation of the [MnO6]8− clusters in LiMnCoO4. Furthermore, the electronic structure of the [MnO6]8− cluster is consistently discussed from the covalency and partial density of states in the charge and discharge processes, which may account for irreversible capacity of LiCoMnO4 batteries.