Difference between revisions 6174914 and 7316625 on simplewiki

{{complex|date=September 2011}}
'''Management accounting''' or '''managerial accounting''' gives [[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.

In contrast to [[financial accountancy]] information, management accounting information is:
(contracted; show full) defined as a dynamic, fully integrated, principle-based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization. RCA emerged as a management accounting approach around 2000 and was subsequently developed at [http://www.CAM-I.org CAM-I] the Consortium for Advanced Manufacturing–International, in a [http://www.cam-i.org/displaycommon.cfm?an=1&subarticlenbr=30 Cost Management Section ''RCA interest group'']
 {{Webarchive|url=https://web.archive.org/web/20171007163858/http://www.cam-i.org/ |date=2017-10-07 }} in December 2001.

===Throughput accounting===
{{main|Throughput accounting}}
The most significant recent direction in managerial accounting is throughput accounting; which recognizes the interdependencies of modern production processes. For any given product, customer or supplier, it is a tool to measure the contribution per unit of constrained resource.

===Transfer pricing===
{{main|Transfer pricing}}
(contracted; show full)* [[Resource Consumption Accounting]]
* [[Standard costing]]
* [[Throughput accounting]]
* [[Transfer pricing]]

==Other websites==
* [http://www.CAM-I.org CAM-I Consortium for Advanced Manufacturing–International]
* [http://fmcenter.aicpa.org/ AICPA Financial Management Center]
 {{Webarchive|url=https://web.archive.org/web/20100223070657/http://fmcenter.aicpa.org/ |date=2010-02-23 }} – Resource for CPAs working in business, industry and government.
* [http://www.imanet.org/ Institute of Management Accountants] – Resource for Management accountants (CMA's) working in industry.
* [http://www.cimaglobal.com/ Chartered Institute of Management Accountants] – Chartered Institute of Management Accountants
* [http://www.snowdropkcs.co.uk/payroll_software.aspx SnowdropKCS HR and Payroll Software Solutions]   - Additional information in regards to managerial accounting software for businesses
* [http://www.accountpayee.com/accountpayee/support.html Accounting Practice Management Software Solutions] - External resource on additional management practice solutions
* [http://accounting.technologyevaluation.com/?km=1&kmt=ec Practical Managerial Accounting Service] {{Webarchive|url=https://web.archive.org/web/20121113145222/http://accounting.technologyevaluation.com/?km=1&kmt=ec |date=2012-11-13 }} - Information in managing your time effectively and swiftly

==References==
{{Reflist}}

[[Category:Management]]
[[Category:Accounting]]