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INTRODUCTION TO

MANAGEMENT
ACCOUNTING
PPT BY:
Gaurav
Deep
Pratham
Mithun
CONTENT:

Meaning & Definition

Nature of Management Accounting

Scope of Management Accounting

Functions & Objectives of Management Accounting


Meaning & Definition:

According to
The term "Management Robert,"Management
Accounting" in the modern Accounting is concerned
concepts of accounts as with according
tool of management. information which is useful
to the management.
Helps in decision making.

Financial and cost accounting.

Nature of Internal use.

Management It is optional.
Accounting:
Concerned is flexible.

Presentation of management accounting is flexible.


Scope of Management Accounting:

Reporting to
Cost Control Budgeting Tax planning
Management

Financial
Statistical Internal Financial
analysis &
Tools Control accounting
interpretation
Functions &Objectives of Management
Accounting:

Planning Coordinating Controlling

Quality
Communicating Decision making
information

Financial
analysis

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