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id="toc-Traditional_versus_innovative_practices-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Role_within_a_corporation" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Role_within_a_corporation"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Role within a corporation</span> </div> </a> <ul id="toc-Role_within_a_corporation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Specific_methodologies" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Specific_methodologies"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Specific methodologies</span> </div> </a> <button aria-controls="toc-Specific_methodologies-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Specific methodologies subsection</span> </button> <ul id="toc-Specific_methodologies-sublist" class="vector-toc-list"> <li id="toc-Activity-based_costing_(ABC)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Activity-based_costing_(ABC)"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>Activity-based costing (ABC)</span> </div> </a> <ul id="toc-Activity-based_costing_(ABC)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Grenzplankostenrechnung" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Grenzplankostenrechnung"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Grenzplankostenrechnung</span> </div> </a> <ul id="toc-Grenzplankostenrechnung-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Lean_accounting_(accounting_for_lean_enterprise)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Lean_accounting_(accounting_for_lean_enterprise)"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>Lean accounting (accounting for lean enterprise)</span> </div> </a> <ul id="toc-Lean_accounting_(accounting_for_lean_enterprise)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Resource_consumption_accounting_(RCA)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Resource_consumption_accounting_(RCA)"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.4</span> <span>Resource consumption accounting (RCA)</span> </div> </a> <ul id="toc-Resource_consumption_accounting_(RCA)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Throughput_accounting" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Throughput_accounting"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5</span> <span>Throughput accounting</span> </div> </a> <ul id="toc-Throughput_accounting-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Transfer_pricing" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Transfer_pricing"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6</span> <span>Transfer pricing</span> </div> </a> <ul id="toc-Transfer_pricing-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Resources_and_continuous_learning" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Resources_and_continuous_learning"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Resources and continuous learning</span> </div> </a> <ul id="toc-Resources_and_continuous_learning-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tasks_and_services_provided" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Tasks_and_services_provided"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Tasks and services provided</span> </div> </a> <ul id="toc-Tasks_and_services_provided-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Related_qualifications" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Related_qualifications"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Related qualifications</span> </div> </a> <ul id="toc-Related_qualifications-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Methods" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Methods"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Methods</span> </div> </a> <ul id="toc-Methods-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">13</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">14</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Management accounting</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 38 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-38" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">38 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9_%D8%A5%D8%AF%D8%A7%D8%B1%D9%8A%D8%A9" title="محاسبة إدارية – Arabic" lang="ar" hreflang="ar" data-title="محاسبة إدارية" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/%C4%B0dar%C9%99etm%C9%99_u%C3%A7otu" title="İdarəetmə uçotu – Azerbaijani" lang="az" hreflang="az" data-title="İdarəetmə uçotu" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%AC%E0%A7%8D%E0%A6%AF%E0%A6%AC%E0%A6%B8%E0%A7%8D%E0%A6%A5%E0%A6%BE%E0%A6%AA%E0%A6%A8%E0%A6%BE_%E0%A6%B9%E0%A6%BF%E0%A6%B8%E0%A6%BE%E0%A6%AC%E0%A6%AC%E0%A6%BF%E0%A6%9C%E0%A7%8D%E0%A6%9E%E0%A6%BE%E0%A6%A8" title="ব্যবস্থাপনা হিসাববিজ্ঞান – Bangla" lang="bn" hreflang="bn" data-title="ব্যবস্থাপনা হিসাববিজ্ঞান" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Comptabilitat_de_gesti%C3%B3" title="Comptabilitat de gestió – Catalan" lang="ca" hreflang="ca" data-title="Comptabilitat de gestió" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Mana%C5%BEersk%C3%A9_%C3%BA%C4%8Detnictv%C3%AD" title="Manažerské účetnictví – Czech" lang="cs" hreflang="cs" data-title="Manažerské účetnictví" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/%C3%98konomistyring" title="Økonomistyring – Danish" lang="da" hreflang="da" data-title="Økonomistyring" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%94%CE%B9%CE%BF%CE%B9%CE%BA%CE%B7%CF%84%CE%B9%CE%BA%CE%AE_%CE%BB%CE%BF%CE%B3%CE%B9%CF%83%CF%84%CE%B9%CE%BA%CE%AE" title="Διοικητική λογιστική – Greek" lang="el" hreflang="el" data-title="Διοικητική λογιστική" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Contabilidad_de_gesti%C3%B3n" title="Contabilidad de gestión – Spanish" lang="es" hreflang="es" data-title="Contabilidad de gestión" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C_%D9%85%D8%AF%DB%8C%D8%B1%DB%8C%D8%AA" title="حسابداری مدیریت – Persian" lang="fa" hreflang="fa" data-title="حسابداری مدیریت" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Comptabilit%C3%A9_de_gestion" title="Comptabilité de gestion – French" lang="fr" hreflang="fr" data-title="Comptabilité de gestion" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EA%B4%80%EB%A6%AC%ED%9A%8C%EA%B3%84" title="관리회계 – Korean" lang="ko" hreflang="ko" data-title="관리회계" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ha mw-list-item"><a href="https://ha.wikipedia.org/wiki/Management_accouting" title="Management accouting – Hausa" lang="ha" hreflang="ha" data-title="Management accouting" data-language-autonym="Hausa" data-language-local-name="Hausa" class="interlanguage-link-target"><span>Hausa</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%BF%D5%A1%D5%BC%D5%A1%D5%BE%D5%A1%D6%80%D5%B9%D5%A1%D5%AF%D5%A1%D5%B6_%D5%B0%D5%A1%D5%B7%D5%BE%D5%A1%D5%BC%D5%B8%D6%82%D5%B4" title="Կառավարչական հաշվառում – Armenian" lang="hy" hreflang="hy" data-title="Կառավարչական հաշվառում" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%AC%E0%A4%82%E0%A4%A7%E0%A4%A8_%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%82%E0%A4%95%E0%A4%A8" title="प्रबंधन लेखांकन – Hindi" lang="hi" hreflang="hi" data-title="प्रबंधन लेखांकन" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Akuntansi_manajemen" title="Akuntansi manajemen – Indonesian" lang="id" hreflang="id" data-title="Akuntansi manajemen" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%90%D7%95%D7%AA_%D7%A0%D7%99%D7%94%D7%95%D7%9C%D7%99%D7%AA" title="חשבונאות ניהולית – Hebrew" lang="he" hreflang="he" data-title="חשבונאות ניהולית" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%86%E0%B2%A1%E0%B2%B3%E0%B2%BF%E0%B2%A4_%E0%B2%B2%E0%B3%86%E0%B2%95%E0%B3%8D%E0%B2%95%E0%B2%AA%E0%B2%A4%E0%B3%8D%E0%B2%B0" title="ಆಡಳಿತ ಲೆಕ್ಕಪತ್ರ – Kannada" lang="kn" hreflang="kn" data-title="ಆಡಳಿತ ಲೆಕ್ಕಪತ್ರ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%9B%E1%83%9B%E1%83%90%E1%83%A0%E1%83%97%E1%83%95%E1%83%94%E1%83%9A%E1%83%9D%E1%83%91%E1%83%98%E1%83%97%E1%83%98_%E1%83%90%E1%83%A6%E1%83%A0%E1%83%98%E1%83%AA%E1%83%AE%E1%83%95%E1%83%90" title="მმართველობითი აღრიცხვა – Georgian" lang="ka" hreflang="ka" data-title="მმართველობითი აღრიცხვა" data-language-autonym="ქართული" data-language-local-name="Georgian" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Vad%C4%ABbas_gr%C4%81matved%C4%ABba" title="Vadības grāmatvedība – Latvian" lang="lv" hreflang="lv" data-title="Vadības grāmatvedība" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Vadybos_ir_ka%C5%A1t%C5%B3_apskaita" title="Vadybos ir kaštų apskaita – Lithuanian" lang="lt" hreflang="lt" data-title="Vadybos ir kaštų apskaita" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Perakaunan_pengurusan" title="Perakaunan pengurusan – Malay" lang="ms" hreflang="ms" data-title="Perakaunan pengurusan" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%85%E1%80%AE%E1%80%99%E1%80%B6%E1%80%81%E1%80%94%E1%80%B7%E1%80%BA%E1%80%81%E1%80%BD%E1%80%B2%E1%80%99%E1%80%BE%E1%80%AF_%E1%80%85%E1%80%AC%E1%80%9B%E1%80%84%E1%80%BA%E1%80%B8%E1%80%80%E1%80%AD%E1%80%AF%E1%80%84%E1%80%BA%E1%80%95%E1%80%8A%E1%80%AC" title="စီမံခန့်ခွဲမှု စာရင်းကိုင်ပညာ – Burmese" lang="my" hreflang="my" data-title="စီမံခန့်ခွဲမှု စာရင်းကိုင်ပညာ" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="Burmese" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Management_accounting" title="Management accounting – Dutch" lang="nl" hreflang="nl" data-title="Management accounting" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%AA%E0%A4%A8_%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%B5%E0%A4%BF%E0%A4%A7%E0%A4%BF" title="व्यवस्थापन लेखाविधि – Nepali" lang="ne" hreflang="ne" data-title="व्यवस्थापन लेखाविधि" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%AE%A1%E7%90%86%E4%BC%9A%E8%A8%88" title="管理会計 – Japanese" lang="ja" hreflang="ja" data-title="管理会計" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/%C3%98konomistyring" title="Økonomistyring – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Økonomistyring" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Rachunkowo%C5%9B%C4%87_zarz%C4%85dcza" title="Rachunkowość zarządcza – Polish" lang="pl" hreflang="pl" data-title="Rachunkowość zarządcza" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Contabilidade_gerencial" title="Contabilidade gerencial – Portuguese" lang="pt" hreflang="pt" data-title="Contabilidade gerencial" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link 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<div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Field of business administration, part of the internal accounting system of a company</div> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl 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0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output 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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><table class="sidebar sidebar-collapse nomobile nowraplinks accounting"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a class="mw-selflink selflink">Management</a></li><li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></div></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed noborder"><div class="sidebar-list-title" style="color: var(--color-base)">Major types</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li><li><a href="/wiki/Budget" title="Budget">Budget</a></li><li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li><li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li><li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a class="mw-selflink selflink">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Notes_to_the_financial_statements" class="mw-redirect" title="Notes to the financial statements">Notes to the financial statements</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Audit" title="Audit">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a href="/wiki/Hollywood_accounting" title="Hollywood accounting">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Accounting" title="Template:Accounting"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting" title="Template talk:Accounting"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Accounting" title="Special:EditPage/Template:Accounting"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>In <b>management accounting</b> or <b>managerial accounting</b>, managers use <a href="/wiki/Accounting" title="Accounting">accounting</a> information in decision-making and to assist in the <a href="/wiki/Management" title="Management">management</a> and performance of their control functions. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Definition">Definition</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=1" title="Edit section: Definition"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:IFAC_Definition_of_MA.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/20/IFAC_Definition_of_MA.jpg/450px-IFAC_Definition_of_MA.jpg" decoding="async" width="450" height="329" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/2/20/IFAC_Definition_of_MA.jpg 1.5x" data-file-width="645" data-file-height="471" /></a><figcaption>IFAC Definition of enterprise financial management concerning three broad areas: cost accounting; performance evaluation and analysis; planning and decision support. Managerial accounting is associated with higher value, more predictive information.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> <i>Copyright July 2009, International Federation of Accountants</i></figcaption></figure> <p>One simple definition of management accounting is the provision of financial and non-financial decision-making information to managers.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> In other words, management accounting helps the directors inside an organization to make decisions. This can also be known as Cost Accounting. This is the way toward distinguishing, examining, deciphering and imparting data to supervisors to help accomplish business goals.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> The information gathered includes all fields of accounting that educates the administration regarding business tasks identifying with the financial expenses and decisions made by the organization. Accountants use plans to measure the overall strategy of operations within the organization.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (November 2022)">citation needed</span></a></i>]</sup> </p><p>According to the <a href="/wiki/Institute_of_Management_Accountants" title="Institute of Management Accountants">Institute of Management Accountants</a> (IMA), "Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization's strategy".<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>Management accountants (also called managerial accountants) look at the events that happen in and around a business while considering the needs of the business. From this, data and estimates emerge. Cost accounting is the process of translating these estimates and data into knowledge that will ultimately be used to guide decision-making.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/Chartered_Institute_of_Management_Accountants" title="Chartered Institute of Management Accountants">Chartered Institute of Management Accountants</a> (CIMA) being the largest management accounting institute with over 100,000 members describes Management accounting as analysing information to advise business strategy and drive sustainable business success.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/Institute_of_Certified_Management_Accountants" title="Institute of Certified Management Accountants">Institute of Certified Management Accountants</a> (ICMA) has over 15,000 qualified professionals worldwide, with members in 50-countries. Its CMA postgraduate education program now is firmly established in 19 overseas markets, namely Bangladesh, Cambodia, China, Cyprus, Dubai, Hong Kong, India, Indonesia, Iran, Japan, Lebanon, Malaysia, Nepal, New Zealand, Papua New Guinea, Philippines; Singapore, Sri Lanka, Thailand and Vietnam. </p><p>To facilitate its educational objectives, the Institute has accredited a number of universities which have master's degree subjects that are equivalent to the CMA program. Some of these universities also provide in-house training and examinations of the CMA program. Accounting graduates can do CMA accredited units at these universities to qualify for CMA status. The ICMA also has a number of Recognised Provider Institutions (RPIs) that run the CMA program in Australia and overseas. The CMA program is also available online in regions where the face-to-face delivery of the program is not possible. </p> <div class="mw-heading mw-heading2"><h2 id="Scope,_practice,_and_application"><span id="Scope.2C_practice.2C_and_application"></span>Scope, practice, and application</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=2" title="Edit section: Scope, practice, and application"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Management_accounting_principles" title="Management accounting principles">Management accounting principles</a> and <a href="/wiki/Decision_theory" title="Decision theory">Decision theory</a></div> <p>The Association of International Certified Professional Accountants (AICPA) states management accounting as a practice that extends to the following three areas: </p> <ul><li><a href="/wiki/Strategic_management" title="Strategic management">Strategic management</a> — advancing the role of the management accountant as a strategic partner in the organization</li> <li><a href="/wiki/Performance_management" class="mw-redirect" title="Performance management">Performance management</a> — developing the practice of business decision-making and managing the performance of the organization</li> <li><a href="/wiki/Risk_management" title="Risk management">Risk management</a> — contributing to frameworks and practices for identifying, measuring, managing and reporting risks to the achievement of the objectives of the organization</li></ul> <p>The <a href="/wiki/Institute_of_Certified_Management_Accountants" title="Institute of Certified Management Accountants">Institute of Certified Management Accountants</a> (CMA) states, "A management accountant applies his or her professional knowledge and skill in the preparation and presentation of financial and other decision oriented information in such a way as to assist management in the formulation of policies and in the planning and control of the operation undertaking". </p><p>Management accountants are seen as the "value-creators" amongst the accountants. They are more concerned with forward-looking and taking decisions that will affect the future of the organization; than in the historical recording and compliance (score keeping) aspects of the profession. Management accounting knowledge and experience can be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, and logistics. In 2014 CIMA created the Global Management Accounting Principles (GMAPs).<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.<sup id="cite_ref-FT_8-0" class="reference"><a href="#cite_note-FT-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Financial_versus_Management_accounting">Financial versus Management accounting</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=3" title="Edit section: Financial versus Management accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-More_citations_needed plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This article <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Management_accounting" title="Special:EditPage/Management accounting">improve this article</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and removed.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Management+accounting%22">"Management accounting"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Management+accounting%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Management+accounting%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Management+accounting%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Management+accounting%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Management+accounting%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">March 2017</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p>Management accounting information differs from <a href="/wiki/Financial_accountancy" class="mw-redirect" title="Financial accountancy">financial accountancy</a> information in several ways: </p> <ul><li>while shareholders, creditors, and public regulators use publicly reported financial accountancy, information, only managers within the organization use the normally confidential management accounting information</li> <li>while financial accountancy information is historical, management accounting information is primarily forward-looking<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Verifiability#Self-published_sources" title="Wikipedia:Verifiability"><span title="The material near this tag may rely on a self-published source. (February 2020)">self-published source?</span></a></i>]</sup>;</li> <li>while financial accountancy information is case-based, management accounting information is model-based with a degree of abstraction in order to support generic decision making;</li> <li>while financial accountancy information is computed by reference to general financial accounting standards, management accounting information is computed by reference to the needs of managers, often using <a href="/wiki/Management_information_system" title="Management information system">management information systems</a>.</li></ul> <p>Focus: </p> <ul><li>Financial accounting focuses on the company as a whole.</li> <li>Management accounting provides detailed and disaggregated information about products, individual activities, divisions, plants, operations and tasks.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Traditional_versus_innovative_practices">Traditional versus innovative practices</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=4" title="Edit section: Traditional versus innovative practices"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-halign-left" typeof="mw:File/Thumb"><a href="/wiki/File:Managerial_Costing_Timeline.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/1/18/Managerial_Costing_Timeline.jpg/500px-Managerial_Costing_Timeline.jpg" decoding="async" width="500" height="321" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/1/18/Managerial_Costing_Timeline.jpg 1.5x" data-file-width="570" data-file-height="366" /></a><figcaption>Managerial costing time line<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> <i>Used with permission by the author A. van der Merwe. Copyright 2011. All Rights Reserved.</i></figcaption></figure> <p>The distinction between <b>traditional</b> and <b>innovative</b> accounting practices is illustrated with the visual timeline <i>(see sidebar)</i> of managerial costing approaches presented at the <a href="/wiki/Institute_of_Management_Accountants" title="Institute of Management Accountants">Institute of Management Accountants</a> 2011 Annual Conference. </p><p><a href="/wiki/Traditional_standard_costing" class="mw-redirect" title="Traditional standard costing">Traditional standard costing</a> (TSC), used in <a href="/wiki/Cost_accounting" title="Cost accounting">cost accounting</a>, dates back to the 1920s and is a central method in management accounting practiced today because it is used for financial statement reporting for the valuation of income statement and balance sheet line items such as <a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">cost of goods sold</a> (COGS) and inventory valuation. Traditional <a href="/wiki/Standard_costing" class="mw-redirect" title="Standard costing">standard costing</a> must comply with generally accepted accounting principles (GAAP US) and actually aligns itself more with answering financial accounting requirements rather than providing solutions for management accountants. Traditional approaches limit themselves by defining cost behavior only in terms of production or sales volume. </p><p>In the late 1980s, accounting practitioners and educators were heavily criticized on the grounds that management accounting practices (and, even more so, the curriculum taught to accounting students) had changed little over the preceding 60 years, despite radical changes in the business environment. In 1993, the Accounting Education Change Commission Statement Number 4<sup id="cite_ref-AECC_11-0" class="reference"><a href="#cite_note-AECC-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> calls for faculty members to expand their knowledge about the actual practice of accounting in the workplace.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> Professional accounting institutes, perhaps fearing that management accountants would increasingly be seen as superfluous in business organizations, subsequently devoted considerable resources to the development of a more innovative skills set for management accountants. </p><p><a href="/wiki/Variance_(accounting)" title="Variance (accounting)">Variance analysis</a> is a systematic approach to the comparison of the actual and budgeted costs of the raw materials and labour used during a production period. While some form of variance analysis is still used by most manufacturing firms, it nowadays tends to be used in conjunction with innovative techniques such as <i><a href="/wiki/Whole-life_cost" title="Whole-life cost">life cycle cost analysis</a></i> and <i>activity-based costing</i>, which are designed with specific aspects of the modern business environment in mind. <i>Life-cycle costing</i> recognizes that managers' ability to influence the cost of manufacturing a product is at its greatest when the product is still at the design stage of its product life-cycle (i.e., before the design has been finalized and production commenced), since small changes to the product design may lead to significant savings in the cost of manufacturing the products. </p><p><a href="/wiki/Activity-based_costing" title="Activity-based costing">Activity-based costing</a> (ABC) recognizes that, in modern factories, most manufacturing costs are determined by the amount of 'activities' (e.g., the number of production runs per month, and the amount of production equipment idle time) and that the key to effective cost control is therefore optimizing the efficiency of these activities. Both lifecycle costing and activity-based costing recognize that, in the typical modern factory, the avoidance of disruptive events (such as machine breakdowns and quality control failures) is of far greater importance than (for example) reducing the costs of raw materials. Activity-based costing also de-emphasizes direct labor as a cost driver and concentrates instead on activities that drive costs, as the provision of a service or the production of a product component. </p><p>Other approach is the German <a href="/wiki/Grenzplankostenrechnung" title="Grenzplankostenrechnung">Grenzplankostenrechnung</a> (GPK) costing methodology. Although it has been in practiced in Europe for more than 50 years, neither GPK nor the proper treatment of 'unused capacity' is widely practiced in the U.S.<sup id="cite_ref-MA_ATMP_13-0" class="reference"><a href="#cite_note-MA_ATMP-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p><p>Another accounting practice available today is <a href="/wiki/Resource_consumption_accounting" title="Resource consumption accounting">resource consumption accounting</a> (RCA). RCA has been recognized by the <a href="/wiki/International_Federation_of_Accountants" title="International Federation of Accountants">International Federation of Accountants</a> (IFAC) as a "sophisticated approach at the upper levels of the continuum of costing techniques"<sup id="cite_ref-IGPG_Eval_14-0" class="reference"><a href="#cite_note-IGPG_Eval-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> The approach provides the ability to derive costs directly from operational resource data or to isolate and measure unused capacity costs. RCA was derived by taking costing characteristics of GPK, and combining the use of activity-based drivers when needed, such as those used in activity-based costing.<sup id="cite_ref-IGPG_Eval_14-1" class="reference"><a href="#cite_note-IGPG_Eval-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p><p>A modern approach to close accounting is continuous accounting, which focuses on achieving a point-in-time close, where accounting processes typically performed at period-end are distributed evenly throughout the period. </p> <div class="mw-heading mw-heading2"><h2 id="Role_within_a_corporation">Role within a corporation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=5" title="Edit section: Role within a corporation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Consistent with other roles in modern corporations, management accountants have a dual reporting relationship. As a strategic partner and provider of decision based financial and operational information, management accountants are responsible for managing the business team and at the same time having to report relationships and responsibilities to the corporation's finance organization and finance of an organization. </p><p>The activities management accountants provide inclusive of forecasting and planning, performing variance analysis, reviewing and monitoring costs inherent in the business are ones that have dual accountability to both finance and the business team. Examples of tasks where accountability may be more meaningful to the business management team vs. the corporate finance department are the development of new product costing, <a href="/wiki/Operations_research" title="Operations research">operations research</a>, business driver metrics, sales management scorecarding, and client profitability analysis. (See <a href="/wiki/Financial_planning_(business)" class="mw-redirect" title="Financial planning (business)">financial planning</a>.) Conversely, the preparation of certain financial reports, reconciliations of the financial data to source systems, risk and regulatory reporting will be more useful to the corporate finance team as they are charged with aggregating certain financial information from all segments of the corporation. </p><p>In corporations that derive much of their profits from the <a href="/wiki/Information_economy" title="Information economy">information economy</a>, such as banks, publishing houses, telecommunications companies and defence contractors, IT costs are a significant source of uncontrollable spending, which in size is often the greatest corporate cost after total compensation costs and property related costs. A function of management accounting in such organizations is to work closely with the IT department to provide <a href="/wiki/IT_cost_transparency" title="IT cost transparency">IT cost transparency</a>.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p><p>Given the above, one view of the progression of the accounting and finance career path is that financial accounting is a stepping stone to management accounting.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> Consistent with the notion of value creation, management accountants help drive the success of the business while strict financial accounting is more of a compliance and historical endeavor. </p> <div class="mw-heading mw-heading2"><h2 id="Specific_methodologies">Specific methodologies</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=6" title="Edit section: Specific methodologies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Activity-based_costing_(ABC)"><span id="Activity-based_costing_.28ABC.29"></span>Activity-based costing (ABC)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=7" title="Edit section: Activity-based costing (ABC)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Activity-based_costing" title="Activity-based costing">Activity-based costing</a> was first clearly defined in 1987 by <a href="/wiki/Robert_S._Kaplan" title="Robert S. Kaplan">Robert S. Kaplan</a> and W. Bruns as a chapter in their book <i>Accounting and Management: A Field Study Perspective</i>. They initially focused on the manufacturing industry, where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of labor and materials, but have increased relative proportion of indirect costs. For example, increased automation has reduced labor, which is a direct cost, but has increased depreciation, which is an indirect cost. </p> <div class="mw-heading mw-heading3"><h3 id="Grenzplankostenrechnung">Grenzplankostenrechnung</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=8" title="Edit section: Grenzplankostenrechnung"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Undue_weight_section plainlinks metadata ambox ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span class="skin-invert-image" typeof="mw:File"><span><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Unbalanced_scales.svg/45px-Unbalanced_scales.svg.png" decoding="async" width="45" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Unbalanced_scales.svg/68px-Unbalanced_scales.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Unbalanced_scales.svg/90px-Unbalanced_scales.svg.png 2x" data-file-width="400" data-file-height="354" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section may <b>lend <a href="/wiki/Wikipedia:Neutral_point_of_view#Due_and_undue_weight" title="Wikipedia:Neutral point of view">undue weight</a> to certain ideas, incidents, or controversies</b>. Please help to <a href="/wiki/Wikipedia:STRUCTURE" class="mw-redirect" title="Wikipedia:STRUCTURE">create a more balanced presentation</a>. Discuss and <a href="/wiki/Wikipedia:Dispute_resolution" title="Wikipedia:Dispute resolution">resolve</a> this issue before removing this message. <span class="date-container"><i>(<span class="date">August 2018</span>)</i></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Grenzplankostenrechnung" title="Grenzplankostenrechnung">Grenzplankostenrechnung</a></div> <p>Grenzplankostenrechnung (GPK) is a German costing methodology, developed in the late 1940s and 1960s, designed to provide a consistent and accurate application of how managerial costs are calculated and assigned to a product or service. The term Grenzplankostenrechnung, often referred to as GPK, has best been translated as either <i>marginal planned cost accounting</i><sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> or <i>flexible analytic cost planning and accounting</i>.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p>The origins of GPK are credited to Hans Georg Plaut, an automotive engineer, and Wolfgang Kilger, an academic, working towards the mutual goal of identifying and delivering a sustained methodology designed to correct and enhance cost accounting information. GPK is published in cost accounting textbooks, notably <i>Flexible Plankostenrechnung und Deckungsbeitragsrechnung</i><sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> and taught at German-speaking universities. </p> <div class="mw-heading mw-heading3"><h3 id="Lean_accounting_(accounting_for_lean_enterprise)"><span id="Lean_accounting_.28accounting_for_lean_enterprise.29"></span>Lean accounting (accounting for lean enterprise)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=9" title="Edit section: Lean accounting (accounting for lean enterprise)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/w/index.php?title=Lean_accounting&action=edit&redlink=1" class="new" title="Lean accounting (page does not exist)">Lean accounting</a></div> <p>In the mid- to late-1990s several books were written about accounting in the lean enterprise (companies implementing elements of the <a href="/wiki/Toyota_Production_System" title="Toyota Production System">Toyota Production System</a>). The term <i>lean accounting</i> was coined during that period. These books contest that traditional accounting methods are better suited for mass production and do not support or measure good business practices in just-in-time manufacturing and services. The movement reached a tipping point during the 2005 Lean Accounting Summit in <a href="/wiki/Dearborn,_Michigan" title="Dearborn, Michigan">Dearborn</a>, <a href="/wiki/Michigan" title="Michigan">Michigan</a>, United States. 320 individuals attended and discussed the advantages of a new approach to accounting in the lean enterprise. 520 individuals attended the 2nd annual conference in 2006 and it has varied between 250 and 600 attendees since that time. </p> <div class="mw-heading mw-heading3"><h3 id="Resource_consumption_accounting_(RCA)"><span id="Resource_consumption_accounting_.28RCA.29"></span>Resource consumption accounting (RCA)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=10" title="Edit section: Resource consumption accounting (RCA)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Resource_Consumption_Accounting" class="mw-redirect" title="Resource Consumption Accounting">Resource Consumption Accounting</a></div> <p>Resource consumption accounting (RCA) is formally defined as a dynamic, fully integrated, principle-based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization. RCA emerged as a management accounting approach around 2000 and was subsequently developed at CAM-I,<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> the Consortium for Advanced Manufacturing–International, in a Cost Management Section <i>RCA interest group</i><sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> in December 2001. </p> <div class="mw-heading mw-heading3"><h3 id="Throughput_accounting">Throughput accounting</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=11" title="Edit section: Throughput accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Throughput_accounting" title="Throughput accounting">Throughput accounting</a></div> <p>The most significant recent direction in managerial accounting is throughput accounting; which recognizes the interdependencies of modern production processes. For any given product, customer or supplier, it is a tool to measure the contribution per unit of constrained resource. </p> <div class="mw-heading mw-heading3"><h3 id="Transfer_pricing">Transfer pricing</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=12" title="Edit section: Transfer pricing"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></div> <p>Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented. For example, transfer pricing is a concept used in manufacturing but is also applied in banking. It is a fundamental principle used in assigning value and revenue attribution to the various business units. Essentially, transfer pricing in banking is the method of assigning the interest rate risk of the bank to the various funding sources and uses of the enterprise. Thus, the bank's corporate treasury department will assign funding charges to the business units for their use of the bank's resources when they make loans to clients. The treasury department will also assign funding credit to business units who bring in deposits (resources) to the bank. Although the <a href="/wiki/Funds_transfer_pricing" title="Funds transfer pricing">funds transfer pricing</a> process is primarily applicable to the loans and deposits of the various banking units, this proactive is applied to all assets and liabilities of the business segment. Once transfer pricing is applied and any other management accounting entries or adjustments are posted to the ledger (which are usually memo accounts and are not included in the legal entity results), the business units are able to produce segment financial results which are used by both internal and external users to evaluate performance. </p> <div class="mw-heading mw-heading2"><h2 id="Resources_and_continuous_learning">Resources and continuous learning</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=13" title="Edit section: Resources and continuous learning"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are a variety of ways to keep current and continue to build one's knowledge base in the field of management accounting. <a href="/wiki/Certified_Management_Accountant" title="Certified Management Accountant">Certified Management Accountants</a> (CMAs) are required to achieve continuing education hours every year, similar to a <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountant</a>. A company may also have research and training materials available for use in a corporate owned library. This is more common in <a href="/wiki/Fortune_500" title="Fortune 500">Fortune 500</a> companies who have the resources to fund this type of training medium. </p><p>There are also journals, online articles and blogs available. The journal <i>Cost Management</i> (<style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://www.worldcat.org/search?fq=x0:jrnl&q=n2:1092-8057">1092-8057</a>)<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> and the Institute of Management Accounting (IMA) site are sources which include <i><a href="/wiki/Management_Accounting_Quarterly" class="mw-redirect" title="Management Accounting Quarterly">Management Accounting Quarterly</a></i> and <i>Strategic Finance</i> publications. </p> <div class="mw-heading mw-heading2"><h2 id="Tasks_and_services_provided">Tasks and services provided</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=14" title="Edit section: Tasks and services provided"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Listed below are the primary tasks/services performed by management accountants. The degree of complexity relative to these activities are dependent on the experience level and abilities of any one individual. </p> <ul><li>Rate and volume analysis</li> <li>Business metrics development</li> <li>Price modeling</li> <li>Product profitability</li> <li>Geographic vs. industry or client segment reporting</li> <li>Sales management scorecards</li> <li><a href="/wiki/Cost_analysis" class="mw-redirect" title="Cost analysis">Cost analysis</a></li> <li><a href="/wiki/Cost%E2%80%93benefit_analysis" title="Cost–benefit analysis">Cost–benefit analysis</a></li> <li><a href="/wiki/Cost-volume-profit_analysis" class="mw-redirect" title="Cost-volume-profit analysis">Cost-volume-profit analysis</a></li> <li><a href="/wiki/Whole-life_cost" title="Whole-life cost">Life cycle cost analysis</a></li> <li>Client profitability analysis</li> <li><a href="/wiki/IT_cost_transparency" title="IT cost transparency">IT cost transparency</a></li> <li><a href="/wiki/Capital_budgeting" title="Capital budgeting">Capital budgeting</a></li> <li>Buy vs. lease analysis</li> <li><a href="/wiki/Strategic_planning" title="Strategic planning">Strategic planning</a></li> <li>Strategic management advice</li> <li>Internal financial presentation and communication</li> <li><a href="/wiki/Sales_forecasting" class="mw-redirect" title="Sales forecasting">Sales forecasting</a></li> <li><a href="/wiki/Financial_forecasting" class="mw-redirect" title="Financial forecasting">Financial forecasting</a></li> <li><a href="/wiki/Annual_budgeting" class="mw-redirect" title="Annual budgeting">Annual budgeting</a></li> <li><a href="/wiki/Cost_allocation" title="Cost allocation">Cost allocation</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Related_qualifications">Related qualifications</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=15" title="Edit section: Related qualifications"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are several related professional qualifications and certifications in the field of accountancy including: </p> <ul><li>Management Accountancy Qualifications <ul><li><a href="/wiki/Chartered_Institute_of_Management_Accountants" title="Chartered Institute of Management Accountants">CIMA</a></li> <li><a href="/wiki/Institute_of_Certified_Management_Accountants" title="Institute of Certified Management Accountants">ICMA</a></li> <li><a href="/wiki/Institute_of_Cost_Accountants_of_India" title="Institute of Cost Accountants of India">ICAI-CMA</a></li> <li><a href="/wiki/Institute_of_Cost_and_Management_Accountants_of_Pakistan" title="Institute of Cost and Management Accountants of Pakistan">ICMAP</a></li> <li><a href="/wiki/Certified_Management_Accountant" title="Certified Management Accountant">CMA</a></li></ul></li> <li>Other Professional Accountancy Qualifications <ul><li><a href="/wiki/Chartered_Institute_of_Public_Finance_and_Accountancy" title="Chartered Institute of Public Finance and Accountancy">Chartered Institute of Public Finance and Accountancy</a>, CIPFA</li> <li><a href="/wiki/Chartered_Certified_Accountant" class="mw-redirect" title="Chartered Certified Accountant">Chartered Certified Accountant</a> (<a href="/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants">ACCA</a>)</li> <li><a href="/wiki/Certified_Management_Accountant" title="Certified Management Accountant">Cost & Management Accountant</a> (<a href="/wiki/Certified_Management_Accountant" title="Certified Management Accountant">CMA</a>)</li> <li><a href="/wiki/Chartered_Accountant" class="mw-redirect" title="Chartered Accountant">Chartered Accountant</a> (<a href="/wiki/Chartered_accountant" title="Chartered accountant">CA</a>)</li> <li><a href="/wiki/Chartered_Professional_Accountant" title="Chartered Professional Accountant">Chartered Professional Accountant</a> (<a href="/wiki/Chartered_Professional_Accountant" title="Chartered Professional Accountant">CPA</a> - Canada)</li> <li><a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountant</a> (<a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">CPA</a> - US) <ul><li><a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a></li></ul></li> <li><a href="/wiki/CPA_Australia" title="CPA Australia">Certified Practicing Accountant</a> (CPA Australia)</li> <li><a href="/wiki/Chartered_Global_Management_Accountant" title="Chartered Global Management Accountant">Chartered Global Management Accountant</a></li></ul></li></ul> <div class="mw-heading mw-heading2"><h2 id="Methods">Methods</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=16" title="Edit section: Methods"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Activity-based_costing" title="Activity-based costing">Activity-based costing</a></li> <li><a href="/wiki/Grenzplankostenrechnung" title="Grenzplankostenrechnung">Grenzplankostenrechnung</a> (GPK)</li> <li><a href="/w/index.php?title=Lean_accounting&action=edit&redlink=1" class="new" title="Lean accounting (page does not exist)">Lean accounting</a></li> <li><a href="/wiki/Resource_consumption_accounting" title="Resource consumption accounting">Resource consumption accounting</a></li> <li><a href="/wiki/Standard_cost_accounting" title="Standard cost accounting">Standard cost accounting</a></li> <li><a href="/wiki/Throughput_accounting" title="Throughput accounting">Throughput accounting</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=17" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Risk_accounting" title="Risk accounting">Risk accounting</a></li> <li><a href="/wiki/Managerial_risk_accounting" title="Managerial risk accounting">Managerial risk accounting</a></li> <li><a href="/wiki/Profit_model" title="Profit model">Profit model</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=18" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><i>Evaluating and Improving Costing in Organizations (International Good Practice Guidance)</i>. 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Retrieved <span class="nowrap">10 November</span> 2011</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=International+Good+Practice+Guidance%3A+Evaluating+and+Improving+Costing+in+Organizations&rft.place=New+York&rft.pages=24&rft.pub=International+Federation+of+Accountants&rft.date=2009-07&rft_id=http%3A%2F%2Fwww.ifac.org%2Fpublications-resources%2Fevaluating-and-improving-costing-organizations-0&rfr_id=info%3Asid%2Fen.wikipedia.org%3AManagement+accounting" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text">* "Taking Control of IT Costs". Nokes, Sebastian. 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Retrieved <span class="nowrap">2 May</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.cam-i.org&rft.atitle=Consortium+for+Advanced+Management+International+CAM-I&rft_id=http%3A%2F%2Fwww.CAM-I.org&rfr_id=info%3Asid%2Fen.wikipedia.org%3AManagement+accounting" class="Z3988"></span></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.cam-i.org/displaycommon.cfm?an=1&subarticlenbr=30">Cost Management Section <i>RCA interest group</i></a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20081207190442/http://www.cam-i.org/displaycommon.cfm?an=1&subarticlenbr=30">Archived</a> 2008-12-07 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://ria.thomsonreuters.com/estore/printdetail.aspx?ID=ZMCMP">"Cost Management"</a>. Thomson Reuters. 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">November 12,</span> 2011</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Cost+Management&rft.pub=Thomson+Reuters&rft.date=2011&rft_id=http%3A%2F%2Fria.thomsonreuters.com%2Festore%2Fprintdetail.aspx%3FID%3DZMCMP&rfr_id=info%3Asid%2Fen.wikipedia.org%3AManagement+accounting" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=19" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Kurt Heisinger and Joe Hoyle, <a rel="nofollow" class="external text" href="https://saylordotorg.github.io/text_managerial-accounting/">Managerial Accounting</a>, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-4533452-9-0" title="Special:BookSources/978-1-4533452-9-0">978-1-4533452-9-0</a>.</li> <li>James R. Martin, Ph.D., CMA, <a rel="nofollow" class="external text" href="https://maaw.info/MAAWContents.htm">Management And Accounting Web</a>.</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Management_accounting&action=edit&section=20" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1;min-width:0}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><div class="side-box metadata side-box-right"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style> <div class="side-box-abovebelow"> <a href="/wiki/Wikipedia:The_Wikipedia_Library" title="Wikipedia:The Wikipedia Library">Library resources</a> about <br /> <b>Management accounting</b> <hr /></div> <div class="side-box-flex"> <div class="side-box-text plainlist"><ul><li><a class="external text" href="https://ftl.toolforge.org/cgi-bin/ftl?st=wp&su=Management+accounting">Resources in your library</a></li> </ul></div></div> </div> <ul><li><a rel="nofollow" class="external text" href="http://www.CAM-I.org">CAM-I Consortium for Advanced Manufacturing–International</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100223070657/http://fmcenter.aicpa.org/">AICPA Financial Management Center</a> – resource for CPAs working in business, industry and government</li> <li><a rel="nofollow" class="external text" href="http://www.imanet.org/">Institute of Management Accountants</a> – resource for management accountants (CMAs) working in industry</li> <li><a rel="nofollow" class="external text" href="http://www.cimaglobal.com/">Chartered Institute of Management Accountants</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20121116092504/http://www.ifac.org/about-ifac/professional-accountants-business">International Federation of Accountants</a></li> <li><a rel="nofollow" class="external text" href="http://www.the-accounting-adventurista.com/management-accounting.html">The Accounting Adventurista Management Accounting</a></li> <li><a rel="nofollow" class="external text" href="https://icmai.in/icmai/index.php">The Institute of Cost Accountants of India</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output 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