management accounting

Accounting is broadly divided into duan , namely the field of financial accounting and management accounting . Financial accounting is a field that is in charge of processing the transaction at the end of the company and generate financial reports ( both Balance Sheet , Profit and Loss , and other required reports . Generated information used by outsiders ( external ) pwerusahaan , such as shareholders , creditors , investors , government , and others. while accounting management accounting is a field that aims to produce financial information that is intended for the management or the manager of the company ( internal ) . generated information is used by all levels of management . Starting from the top management , middle management , lower management up to business decisions for the company .

The resulting financial accounting information , such as financial statements , used as management accountability for the performance of which has been carried out during the period . While management accounting information generated is used by the internal ( inside ) the company , and not to be published to the public . That information is used as




basic considerations in taking the company's policy for the advancement of the company in the future . If the financial accounting -oriented information used in the past ( historical) . , Then the accounting management of all resources used . Starting from the information costs in the past or historical cost , current cost , or current and future costs or future costs .

In carrying out financial accounting practices should be guided by GAAP ( Accounting Standards ) applicable . However, in management accounting no restrictions accounting principles generally acceptable . As long as the principles are used to benefit the management of the company , both in terms of measurement , or calculation , then it is reasonable to implement. Even for principles or guidelines that have proven successful and beneficial in the application of management accounting in a company , it will be adapted or imitated by other firms

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