Accounting
Management accounting is one whose sole purpose is to present the
reports as a single business unit for internal party interests in order
to carry out the management process that includes planning, organizing,
directing and controlling.Management
accounting is an accounting which aims to produce financial information
for management purposes (the internal company) in an effort to achieve
the goals of the company (Eni Purwanti & Lovely Rita Nugraheni). The
information required by management for consideration and decision
management view / assess the results already obtained a firm.Management
accounting is the process of identifying, measuring and reporting of
financial economic information, to allow for assessment and a clear and
unequivocal decision for management to use the information in which the
central point for parties within the organization. For example: product costing, costing an activity, a costing department.
Definition of Management Accounting by expertsAccording to Halim and Supomo (2000: 3) states that management accounting is A activities (processes) that produce financial information for management for making economic decisions in carrying out management functions.Meanwhile, according to Mulyadi (2001: 2) states that the definition of management accounting is that financial information is the output generated by the type of management accounting, which is used mainly by internal organizational users.Management Accounting as a financial information processing system is intended as a treatment process to meet the information management needs in carrying out the functions of planning, coordination and control of the organization. While management accounting as a type of information intended to represent the information generated by the processing of financial information. Information marupakan a fact, observational data, perception or something else that adds to knowledge. Information needed to reduce uncertainty in human decision-making. Decision making always involves the future, which contain uncertainty, and always involves the selection of an alternative action among the many alternatives available.
Definition of Management Accounting by expertsAccording to Halim and Supomo (2000: 3) states that management accounting is A activities (processes) that produce financial information for management for making economic decisions in carrying out management functions.Meanwhile, according to Mulyadi (2001: 2) states that the definition of management accounting is that financial information is the output generated by the type of management accounting, which is used mainly by internal organizational users.Management Accounting as a financial information processing system is intended as a treatment process to meet the information management needs in carrying out the functions of planning, coordination and control of the organization. While management accounting as a type of information intended to represent the information generated by the processing of financial information. Information marupakan a fact, observational data, perception or something else that adds to knowledge. Information needed to reduce uncertainty in human decision-making. Decision making always involves the future, which contain uncertainty, and always involves the selection of an alternative action among the many alternatives available.
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