Management accounting

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Accounting
Historical cost Constant purchasing power Management Tax
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In Management accounting or managerial accounting, managers use the provisions of accounting information in order to better inform themselves before they decide matters within their organizations, which aids their management and performance of control functions.

Contents

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• 1Definition
• 2Scope, Practice, and Application
• 3Differences between financial accountancy and management accounting
• 4Traditional vs. innovative practices
• 5Role within a corporation
• 6Specific methodologies
  • 6.1Activity-based costing (ABC)
  • 6.2Grenzplankostenrechnung (GPK)
  • 6.3Lean accounting (accounting for lean enterprise)
  • 6.4Resource consumption accounting (RCA)
  • 6.5Throughput accounting
  • 6.6Transfer pricing
• 7Resources and continuous learning
• 8Tasks/services provided
• 9Related qualifications
• 10Methods
• 11See also
• 12References
• 13External links