Management Accounting
Introduction:
Management Accounting is the accounting technique helpful to
the management in discharging its functions. In other words, it provides the accounting information which is useful
for planning, directing and controlling the activities of an organization.
It rearranges the accounting information provided by the financial accounts in
such a manner to suit the diverse requirements of the modern management. In
brief, it provides the information in a suitable form to the management for
exercising its functions effectively. It includes all sorts of accounting
analysis, costing and statistical and graphical techniques.
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