[管理学]管理会计1.pptVIP

CHAPTER Introduction: The Role, History, and Direction of Management Accounting Objectives Discuss the need for management accounting information. Objectives 5. Describe the role of management accountants in an organization. The managerial accounting system has three broad objectives: 1. To provide information for costing out services, products, and other objects of interest to management. 2. To provide information for planning, controlling, evaluating, and continuous improvement. 3. To provide information for decision making. The Management Process is defined by the following activi