0000231170 00000 n ~����Lt�jfai*9��oі,Q���$N^�5 hPC� 0000028266 00000 n 0000003926 00000 n 0000174249 00000 n Strategic as well as organisational decisions need to be made for the effective running of the entity, and management make these decisions by using different techniques. 0000008463 00000 n 0000003963 00000 n 0000006605 00000 n 0000008778 00000 n 0000004029 00000 n Also, there is unanimity in assuming that the behavior of variable costs within a relevant range tends to be linear. 0000006683 00000 n 0000225014 00000 n 0000008509 00000 n trailer A management accounting tool is a framework, model, technique or process that enables management accountants to: improve performance; facilitate decision-making; support strategic goals and … 0000241503 00000 n 0000192923 00000 n 0000240822 00000 n MODULE 1 - PAPER 2: COST AND MANAGEMENT ACCOUNTING (100 Marks) Level of Knowledge: Working Knowledge Objective: To acquire knowledge and understanding of the concepts, techniques and practices of cost and management accounting and to develop skills for decision making. In management accounting, this quantitative data is used mainly for planning and control purposes. 0000230454 00000 n 0000002264 00000 n 0000061001 00000 n Management accounting is frequently associated with fairly large corporate businesses; however, it is equally 0000005687 00000 n ?̱�Q���ҩ�&Y�'�5��9>�Qzڕy=2T�S�]"�ǒ�4��hd�%�ݺ;2��t���Vz5Z&�*@U����ce�?I:g��類I��&- Jt;�R�,��+rylj�J����D�Y�. 0000001103 00000 n %%EOF Managers of service, merchandising, manufacturing, banks, insurance companies, etc. 0000007464 00000 n Basically it is the study of managerial aspect of financial accounting, "accounting in relation to management function". 0000172560 00000 n 0000233098 00000 n Management accounting can be viewed as Management-oriented Accounting. 0000244728 00000 n Academia.edu is a platform for academics to share research papers. 0000004117 00000 n +'w�����ڔ���uZ���%d��|�U�Ƣnm�O�ă�A�l,����WXu0 ���3j�G�����r���&�U�W���C����T'�[L��Ne��x0u����k70�fjy�d^q[tjՕ��| 0000007086 00000 n 0000000968 00000 n 0000006710 00000 n �4c�R� 3�hd)M��ӣ���t�&��S��bX�dVa0���^��3��MُB�Gjm��Ά���0�F�i�������@.l��/#v������@�ӛ�2P� endstream endobj 57 0 obj<. 0000021752 00000 n an approach, relevant techniques, and management processes required to effectively manage a particular enterprise. 0000170593 00000 n 0000172823 00000 n management accounting is concerned with the accumulation, classification and interpretation of information that assists individual executives to fulfill organizational objectives. 0000000016 00000 n !�\�$�a�(�G�\�tY�V�P��k`69s���,9����M��I2�t -��g��ơ3���^�۸�D��7? 0000006905 00000 n PDF | On Jan 1, 2006, B D Clinton and others published Management Accounting: Approaches, Techniques, and Management Processes | Find, read and cite all the research you need on ResearchGate

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