This summary discuss the topics in the following chapters:
> Chapter 16: Management Accounting
> Chapter 17: Job Order Cost systems and Overhead Allocations
> Chapter 20: Cost-Volume-Profit Analysis
> Chapter 21: Incremental Analysis
Chapter 25: Rewarding Business Performance. Financial & Managerial Accounting
Chapter 21 ~ Financial and managerial accounting 18th edition
Chapter 16 ~ Financial and managerial accounting 18th edition
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International Business and Management Studies
Finance and Accounting
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Finance &
Accounting
Block 4 Summary
RUAS
2020/2021
1
, Chapter 16 – Management accounting
Management accounting: accounting information systems designed and used internally
to support the achievement of various organizational objectives. There are three
principles:
Assigning decision-making authority
Making and supporting decisions
Evaluating and rewarding performance
To compute how efficient business operations are
Past, current, and future information is collected by a management accounting system to
support various decisions.
2
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