Management Accounting
Financial accountancy, Management information system, Chartered Institute of Management Accountants
978-613-6-68613-4
6136686139
68
2011-08-17
29.00 €
eng
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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions. According to the Chartered Institute of Management Accountants (CIMA), Management Accounting is "the process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of information used by management to plan, evaluate and control within an entity and to assure appropriate use of and accountability for its resources. Management accounting also comprises the preparation of financial reports for non-management groups such as shareholders, creditors, regulatory agencies and tax authorities" (CIMA Official Terminology).
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