NAME : GHIFARY YUSUF ADRIAN

CLASS : 19 A ACCOUNTING
NPM : 19.0102.0003
ARTICLE ABOUT MANAGEMENT ACCOUNTING
I. INTRODUCTION
Management Accounting
Is a type of quantitative information that uses money as a unit of measurement, which is used to assist management in implementing
company management. Financial information which is output produced by the type of management accounting, which is utilized
mainly by internal users of the organization.
II. DISCUSSION
The function of management accounting financial statements
The existence of financial statements brings many benefits to the company. The following functions are for companies.

Present financial statements to meet company goals

Its function is to assist them in conducting reviews related to aspects within the company such as marketing aspects, financial
aspects, and others. The report will serve as a guide that can help them to plan for future steps.
Identifying related financial statements
Management accounting reports help companies to assess certain items such as product costs, activity costs, and costs incurred in a
department
The parties that need management accounting
The importance of management accounting reports makes every company needs it. In a company, there are several parties who need
the report in order to make plans and decisions related to the report that has been made. Here are the parties who need the report.

Top management
Top management needs information regarding financial statements from management accounting to make a number of steps such
as, business expansion, product development, budgeting and investment policies. Analysis of the report can help them to develop
decisions related to aspects that exist in the company.
Finance Manager
Financial managers usually need financial related information in a company such as working capital funding, the cost of funds in
working capital, the rate of return on capital, financial ratios and others.
Production manager
For production managers, they need a report containing details of the cost of good, total production costs, cost per product unit, and
other things. After that, they can make plans related to a company's products.
Marketing Manager
To make a marketing plan for a company, a marketing manager needs a management accounting report that functions to see and
analyze what needs to be addressed. Usually, marketing managers need a report that includes several things such as sales
commissions, marketing fees, discounted values of products and others.
III. CONCLUSION
Given the importance of management accounting reports, every company needs to make it to report all aspects of the company in
detail. In addition to management accounting reports, every company also needs other things such as financial statements. And
every report that has been made must be submitted to those who need it so that the company's activities can run well
REFERENCE
http://materikuliahdownload.blogspot.com/2016/05/materi-pengantar-akuntansi-manajemen.html
http://www.paper.id/blog/tips-dan-nasihat-umkm/akuntansi-manajemen/