Accounting Dictionary

Management Accounting

This is the branch of accounting that focuses on producing internal reports to help management make productive decisions for the business.

Most of its reports are not released to the public and include things like variance reports and financial analysis. Management Accounting includes the study of direct and indirect cost, manufacturing costs, Job Order Costing, Process Cost Systems, Cost Behavior and Cost-Volume Profit Analysis, Variable Costing, Budgeting, Responsibility Accounting, Transfer Pricing, Capital Investment Analysis, Lean Accounting, and Activity Based Costing.

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