Management accounting :
Management accounting, including design and use of accounting within the organization. Management accounting can not be a set of fixed rules, but he include
management accounting methods in order to achieve the objectives of the organization by improving decision making by managers and staff it. Management accounting, the actual data and information to help managers estimate the daily operations and planning future operations, and is used with certain issues that business unit managers at various levels are facing, deals.
In general we can say that accounting management, a kind of measurement system and data collection, financial and operational management activities and behaviors that guide the motivational and cultural values required to achieve strategic objectives and support the cause. Considering the four possible definitions of the following key concepts extracted from these definitions
Nature: from nature, a kind of management accounting process is measured.
Range: operational information, such as cost or financial information, etc. will contain.
Objective: management accounting to help the organization in achieving strategic goals.
Indicators : appropriate management accounting information, three major indicators are:
Technical indicators : measured and enhance understanding of the phenomenon of gathering information for strategic decisions
Behavioral indicators : to encourage activities that are compatible with strategic goals.
Cultural indicators : supporting or creating a string of cultural values and beliefs shared in the organization and community
The key management accounting processes include:
Analysis: data complexity caused past, present and future programs, due to internal company environment and outside it. Role of management accounting, design mechanisms for obtaining financial information with a cost effective (cost - benefit) and information management is at the right time.
Decision: management accounting, in fact, play an important role in the acquisition of information for effective decision making regarding the management problems existing offers.
Planning: One of the key tasks of management and accounting major, is focusing on future events. In many companies, historical data can evaluate major changes in operations and strategic guidance for the operation is. Management accounting, played an important role in the field to provide enough time planning activities to provide detailed quantitative goals are.
Control: Although the management accounting generally occur on the normal operation of the organization has no control, but it can play an important role in determining the mechanism for review and reform of the organization to provide and control activities. Management accounting goals bottom compared with the actual planned activities (what happens) can detect differences, the next stage of maturity and commitment to practical suggestions and help in the management offer.
Management accounting system, managers can help the following:
Understanding causal relationships: can management accounting management in this area and what makes the cost is due to capacity or because empty or unusable for the production there to help.
Cost adjunct create activities that do not recognize or do not have performance: management accounting activities or duties inconsistent with the diagnosis or repeated that is not related to customer needs, business process re-design will help.
Understand the relationship between different components of a value chain: management accounting information can influence the activities or secure through on what the customer ultimately pays for a product, show.
gorge diagnosis process inside or outside the company: management accounting can show what components of the business process (human or machine) and limiting system performance is causing customer dissatisfaction.
Clear understanding of issues and change people
create incentives for managers and employees: Measurement components clarify cause behavior is desirable. People usually respond this measurements.
Changing trends and directions: indicators that generally are certainly the kind of evaluation, make an effort to change levels and trends. For example, the standard time for performing an activity, goal specifies that employees are expected, with reasonable effort it can reach. If successful, they review their level of effort and are, consequently, will have better performance next time.
Changing proportions: people tend to the success of its activities are, but failure to environmental factors are related. Research has shown that this attribute can be changed with management accounting criteria and ultimately to change behavior as well.
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