management accounting wikipedia - EAS
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In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions. One simple definition of management accounting is the provision of financial and non-financial decision
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See moreThe Association of International Certified Professional Accountants (AICPA) states that management accounting as practice extends to the following three areas:
• Strategic management — advancing the role of the management...
See moreManagement accounting information differs from financial accountancy information in several ways:
• while...
See moreThe distinction between traditional and innovative accounting practices is illustrated with the visual timeline (see sidebar) of managerial costing approaches presented at
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See moreConsistent with other roles in modern corporations, management accountants have a dual reporting relationship. As a strategic partner and
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See moreThere are a variety of ways to keep current and continue to build one's knowledge base in the field of management accounting. Certified
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See moreListed below are the primary tasks/services performed by management accountants. The degree of complexity relative to these activities
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See moreActivity-based costing (ABC)
Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in...
See moreWikipedia text under CC-BY-SA license Management accounting principles (MAP) were developed to serve the core needs of internal management to improve decision support objectives, internal business processes, resource application, customer value, and capacity utilization needed to achieve corporate goals in an optimal manner. Another term often used for management accounting principles for these purposes is …
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