One simple definition of management accounting is the provision of financial and non-financial decision-making information to managers. ... In other other words, ...ManagementaccountingFromWikipedia,thefreeencyclopediaJumptonavigationJumptosearchFieldofbusinessadministration,partoftheinternalaccountingsystemofacompanyPartofaseriesonAccountingHistoricalcostConstantpurchasingpowerManagementTaxMajortypesAuditBudgetCostForensicFinancialFundGovernmentalManagementSocialTaxKeyconceptsAccountingperiodAccrualConstantpurchasingpowerEconomicentityFairvalueGoingconcernHistoricalcostMatchingprincipleMaterialityRevenuerecognitionUnitofaccountSelectedaccountsAssetsCashCostofgoodssoldDepreciation /AmortizationEquityExpensesGoodwillLiabilitiesProfitRevenueAccountingstandardsGenerally-acceptedprinciplesGenerally-acceptedauditingstandardsConvergenceInternationalFinancialReportingStandardsInternationalStandardsonAuditingManagementAccountingPrinciplesFinancialstatementsAnnualreportBalancesheetCash-flowEquityIncomeManagementdiscussionNotestothefinancialstatementsBookkeepingBankreconciliationDebitsandcreditsDouble-entrysystemFIFOandLIFOJournalLedger /GeneralledgerTaccountsTrialbalanceAuditingFinancialInternalFirmsReportPeopleandorganizationsAccountantsAccountingorganizationsLucaPacioliDevelopmentHistoryResearchPositiveaccountingSarbanes–OxleyActMisconductCreativeEarningsmanagementErroraccountHollywoodOff-balance-sheetTwosetsofbooksvteInmanagementaccountingormanagerialaccounting,managersuseaccountinginformationindecision-makingandtoassistinthemanagementandperformanceoftheircontrolfunctions.Contents1Definition2Scope,practice,andapplication3FinancialversusManagementaccounting4Traditionalversusinnovativepractices5Rolewithinacorporation6Specificmethodologies6.1Activity-basedcosting(ABC)6.2Grenzplankostenrechnung6.3Leanaccounting(accountingforleanenterprise)6.4Resourceconsumptionaccounting(RCA)6.5Throughputaccounting6.6Transferpricing7Resourcesandcontinuouslearning8Tasksandservicesprovided9Rela