Managerial

Accounting
by : Adam Al Mukafi (180420095)
for Final Exam
 Managerial accounting
Income Statement

Balance sheet

Financial Accounting
Cash Flows

Information
Managers

Main Functions
1. Planning

2. Controlling

3. Decision Making
Functions Of Managerial Accounting

Planning
Organizing
Controlling
Decision Making
 Planning
For Ex:

The Function of
A Budgeting
Planning manegerial is
Managers

Must make
Operating budget to
The Budget Budget know
Master Budget
Financial
budget How Much Raw Material???
How Much Labor???
How Much the Overhead???
 Costs
Budget is formed in a Costs
What is a
COSTS
Costs?

Fixed Costs Variable Costs Mixs Costs

For ex: Land and For ex: materials

For ex: electicity
bulding taxes, costs,advertising
cost, water cost,
rent, insurance, costs,overhead
and thelephone
etc cost, etc
ABC And ABM

X Tradisional Methods
√ Activities Based Costing (ABC)
√ Activities Based Management (ABM)

ABC is a method For calculating every cost

spend on each activities with different
Allocations

Manager ABM is the managemt of activities to

increase the value of custumer to
incrase profit throught increase Value
 Organizing
The Function of organizing in managerial
accounting is Responsibility Accounting
 Planing and Controling
Recidual Income
The funtion of controlling Managerial
accounting is Standart cost

Establist price agreements Relating to

segment reporting and decentralization
which uses the ROI, RI, and EVA Methods

Economic Value Added (EVA)

Return on Investment (ROI)

 Decision Making

The funtion of Decision Making in

Managerial accounting is Cost Volume
Profits (CVP)