MANAGEMENT ACCOUNTING

CHARACTER

FINANCIAL STATEMENT ANALYSIS:

Analyzing the financial
data of the Includes:
organization for rational comparative statement analysis
decision making.
ratio analysis

cash flow analysis

trend analysis

FINANCIAL PLANNING

A financial planning is a document containing a person's

or company's current money situation and long-term
monetary goals, deciding beforehand what is to be done
to reach the desired financial objectives.

Includes:

cash flow planning

investment planning

tax planning
 STATISTICAL & GRAPHICAL TECHNIQUES

Graphical methods are typically

used with quantitative statistical
evaluations and it's used by the
management to make better
economic decisions.

Include:

statistical quality control

linear programming

investment chart

CONTROL TECHNIQUES

Control techniques
provide managers with
the type and amount of
information they need
to measure and monitor
performance.
* Standard costing and
budgetary control.
* To keep a check on the
utilization of resources.
 Reporting:
Accounting reports are periodic
statements that present the
financial status of a company at a
certain point in time, or over a
stated time-period. It details
the business transactions and
operations.

Management accountant Data available must be

processes data and
presents it in reports
required by the managers.
relevant, precise, in an
understandable format,
consistent and
comparable at regular
time intervals.

Investors

Creditors
External Auditors
Financial users
Customers
Accounting
branches
Management
Management Internal
users
Employees
 Management Forms:

Cost
Budgeting Internal audit
accounting
Investment Responsability
analysis Accounting

MANAGEMENT ACCOUNTING
TECHNIQUES

Financial
Financial Statical and
Statement Control Reporting
Planning Graphical
Analysis

Helping ITS ROLE IN AN

forecast the ORGANIZATION
future Helping in
Make-or-buy
Decisions
Forecasting
Cash Flows Helping
Understand
Performance
Variances Analyzing
the Rate of
Return
IMPORTANCE IN DECISION MAKING

Relevant Audience
costs analysis targeting

Make or buy Define

evaluations Budgets

Controlling Planning

Teacher: Carolina Sosa

Alvarez.
Name: Ma. Fernanda
Zuñiga López Grade: 3°
Grup: “C”