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25 September 2013 10:02:53 Dibaca : 151

MANAGEMENT ACCOUNTING

Management accounting itself is the unification of the management section covers, presentation and interpretation of the information used for strategy formulation, activity planning and control, decision making, optimizing resource use, disclosure to the owners and outsiders, disclosure to workers, safeguarding assets.

the general objectives of management accounting systems are:

Provide the information needed for the calculation of the cost of services, products, and othe objects of interest managementProvide information needed for planning, control, evaluation, and continuous improvementProvide information for decision making.

Management accounting information is divided into three types based on relationship. namely

Full accounting information (Full Accounting Information) for the presentation of information that serves as an example for the full product information, department, activity.Differential accounting information (Differential Accounting Information) shows the comparison so as to produce an alternative or choice.Responsibility accounting information (Responsibility Accounting Information) as the responsibility of the authority such information manager.

Role in Organization and Management Accounting Information for Managers role.

Organization and goal

Organization can be defined as a group of people united together for some common purpose. Common goals that direct labor organization called the organization's objectives. Not all organizations have the same goals, but most organizations have a goal to make a profit. (Ray, H, Garrinson, DBA, Management Accounting 1987)

In addition to target to benefit from the funds that have been invested in the company, organization / company also has another goal which is to acquire and maintain a reputation for integrity, fair, and credible. The company wants to also be a positive force in the social and ecological environment where the company activities.

Differences between management accounting and financial accounting are:

Management accounting is the process of identifying, drafting, interpretation and delivery of information to help managers in the organization.

While financial accounting refers to the preparation of accounting information to be used by external parties such as shareholders and creditors.