Management Accounting | Definition According to Experts

Management Accounting | Definition According to Experts

Management accountingManagement Accounting is one of the areas of accounting which aims to present a report - a report for internal purposes and interests of the company in implementing a management process which consists of a planning, organizing, directing and controlling.

    management accounting
    accounting managementSome sources give the definition of management accounting with a variety of explanations, but they all have a common thread.Accounting Management is focusing to provide financial information for purposes of internal management of the company. Accounting Management relates to information about the company to benefit pemakaii financial statements particularly those within the company is used as a basis for consideration in making a decision. The information is also used to view / assess the results obtained from the company's activities, ntah it for planning, organizing, directing, and controlling or pengembilan decisions on all matters relating to policies concerning the company's future.Accounting Management is a process of identifying, measuring and reporting economic information to allow the assessment as well as a firm and clear decision for managementFor additional reference, according to experts Definition of Accounting Management

    Halim and Supomo [2000: 3] of management accounting is an activity that generates financial information as a basis for management decisions in running the management function.
    Mulyadi [2001: 2] management accounting is the financial information generated by the type of management accounting, which is used by internal users of the entity.
The scope of information in Management Accounting is more likely to narrow. not focused on prusahaan as one entity but much more detail because the information generated is for reporting the parts of the company, such as production, marketing and others. But the complexity of the scope of the information generated in the future will be in line with the levels of management are involved in a decision-maker.So, Management Accounting is not just relying on the disciplines of accounting, but also needed disciplines of management in order to cope with and manage the resources of the company, in addition to the necessary disciplines of social psychology is useful when performing estimation calculations, estimates of product sales also control human resources , Accounting Management also often collect information that is estimated for the process of making a decision always in touch with the future.Notes:The criteria for Management Accounting Information is not constrained by the principle - generally accepted accounting principles, as long as the information is useful for the management of the company, ntah the measurements, and calculations. In Accounting Management also no organization or rules of law - laws that bind and regulate the activity of practice for activities to benefit the management of the entity will continue to use it.Management does not have to bother with the standards and accounting rules applicable, in the recording, management is free to use any approaches, recorded with any model, shaped like anything such as management's desire, no matter the external companies understand what is not, because the external will not be
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">never come across a management accounting reports, there is no standard SFAS here, it's up to management's desire to meet their needs until management accounting is considered useful as the basis for decision-making, both strategic and non strategic in order to obtain the desired goal.Thus the notion of Management Accounting, hopefully this explanation is helpful :)
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