Se ha denunciado esta presentación.
Utilizamos tu perfil de LinkedIn y tus datos de actividad para personalizar los anuncios y mostrarte publicidad más relevante. Puedes cambiar tus preferencias de publicidad en cualquier momento.

1

Compartir

Descargar para leer sin conexión

Management accounting

Descargar para leer sin conexión

introduction of management accounting ,characteristics,scope,functions and role of management accounting

Libros relacionados

Gratis con una prueba de 30 días de Scribd

Ver todo

Management accounting

  1. 1. PRESENTED BY PINKEY MANAGEMENT ACCOUNTING
  2. 2. INTRODUCTION  Management accounting is concerned with the accounting information which is useful to the management.
  3. 3. CHARACTERISTICS OF MANAGEMENT ACCOUNTING 1. Both as since as well as art. 2. Helpful in decision making. 3. Selective in nature. 4. Assist in achieving of objective. 5. More concern with future.
  4. 4. CONTINUE........ 6. Transfer of information(provide data) but not decision . 7. No fixed norms allowed. 8. Accounting services. 9. Related with element of cost. 10. Cost of defect analysis. 11. Increase in efficiency.
  5. 5. SCOPE OF MANAGEMENT ACCOUNTING  Financial accounting  Cost accounting  Budgetary control  Inventory control  Tax accounting
  6. 6. CONTINUE.....  Internal audit  Analysis and interpretation of data  Revaluation accounting  Interim reporting  Specific technique of accounting
  7. 7. FUNCIONS OF MANAGEMENT ACCOUNTING  It have two main functions or objective of management accounting:- 1. Operating function 2. Theoretical function
  8. 8. OPERATING FUNCTION 1. Provide data and record data. 2. Validating and modification of data. 3. Analysis and interprets data. 4. Communicating of data. 5. Facilitates control. 6. Use of also qualitative information.
  9. 9. THEORETICAL FUNCTION . Helpful in forecasting and planning. . Helpful in organisation. . Helpful in controlling. . Helpful in coordinating . . Helpful in decision making. . Helpful in motivating the employes.
  10. 10. ROLE OF MANAGEMENT ACCOUNTNG  Increase in the efficiency.  Proper planning.  Majorment of performances.  Effective management control.  Improve services to the customer.  Maximising to the profit.  Prompt correct decision.  Redaction in business risk.
  11. 11. THANK YOU
  • SunilKushwaha13

    Jan. 10, 2017

introduction of management accounting ,characteristics,scope,functions and role of management accounting

Vistas

Total de vistas

678

En Slideshare

0

De embebidos

0

Número de embebidos

2

Acciones

Descargas

18

Compartidos

0

Comentarios

0

Me gusta

1

×