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of accounting information to managers within organizations, to provide them with the basis to make
informed business decisions that will allow them to be better equipped in their management and
control functions.
designed and intended for use by managers within the organization, instead of being
intended for use by shareholders, creditors, and public regulators;
usually confidential and used by management, instead of publicly reported;
forward-looking, instead of historical;
computed by reference to the needs of managers, often using management information
systems, instead of by reference to general financial accounting standards.
Contents
[hide]
• 1 Definition
• 4 Specific concepts
o 4.1 Cost accounting
4.1.1 Grenzplankostenrechnung
(GPK)
o 4.2 Lean accounting (accounting for lean
enterprise)
o 4.3 Resource consumption accounting
(RCA)
o 4.4 Throughput accounting
• 7 Related qualifications
• 8 Methods
• 9 See also
• 10 References
• 11 External links
[edit]Definition
The American Institute of Certified Public Accountants(AICPA) states that management accounting
as practice extends to the following three areas: