成本知多少-01-管理会计

TIPS~ management accounting financial accounting recording and reporting transactions in the past for external users especially investors and debtors focus on providing relevant accounting information for decision-making used by internal managers The management accountant participates, as part of management, in assuring that the organization operates as a unified whole in its long-run, intermediate, and short-run best interests. Features of management accounting Has a future orientation Attention directing Problem solving Function of management accounting Planning Internal managers who use the information for short-term planning and controlling routing operations Decision-making Internal managers who use the information for formulating overall policies and long-range plans What has been wrong Propose the possible ways of rectifying adverse conditions and preventing those thing happen again Cost accounting is a role whin the function of management accounting.