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CIMA BA2 Notes Chapter 10-Preparing accounts and reports for management
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CIMA BA2 Notes Chapter 10-Preparing accounts and reports for management
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1BA 2 - Fundamentals of Management Accounting
Preparing accounts and reports for
management
Chapter ten
BA 2 - Preparing accounts and reports for management - Quantia Learning
, 2
Management reporting
Management accounting reports are used by management for:
Planning Controlling Decision making
The purpose of management reports is to inform management and provide them with the
information they require to make good decisions, hence it is essential that these reports are
presented clearly and effectively.
We will look at a variety of organisations such as manufacturing, service and not-for profits..
Costing systems
Most organisations will have a costing system, the
foundation of the internal financial information system for
managers, which is used to gather the cost information for
the organisation together. It provides the information that
management needs to plan and control the organisation’s
activities and to make decisions about the future.
BA 2 - Preparing accounts and reports for management - Quantia Learning
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