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MANAGEMENT ACCOUNTING
At this point in time it is still, perhaps, acceptable to draw an artificial distinction and informally say that cost accounting is limited to cost ascertainment - that is, to finding what something costed - whereas management accounting is concerned with providing cost information which assists managers to manage. Since telling managers what a thing costed assists managers to manage, cost accounting is clearly part of management accounting. It is therefore, logical to have a single subject covering both topics and thereby eliminating much of the overlap which arises when they are treated as separate topics. In our coverage reference to management accounting will include cost accounting.
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