Français
1. Management accounting objectives
In fact, the usefulness of management accounting only really becomes apparent once a company reaches a certain size and a certain degree of diversification and complexity. In a small craft or commercial business, the manager's only financial accounting is often tax-based. On the other hand, in a large industrial company, manufacturing several types of product in several workshops or factories, the need for analytical information is much greater, and specific procedures must be put in place to identify costs by product and at the different stages of the manufacturing process.
Note that the cost of a product has no existence in itself and cannot be measured, or calculated objectively, as a physical quantity. It's a "construct" (from a "constructivist" rather than a "positivist" point of view, as the epistemologists say...) which...
The Ultimate Scientific and Technical Reference
This article is included in
Industrial management
This offer includes:
Knowledge Base
Updated and enriched with articles validated by our scientific committees
Services
A set of exclusive tools to complement the resources
Practical Path
Operational and didactic, to guarantee the acquisition of transversal skills
Doc & Quiz
Interactive articles with quizzes, for constructive reading
Management accounting objectives
Typology of expenses – Cost analysis methods
Bibliography
The Ultimate Scientific and Technical Reference
