✔ 最佳答案
Accountants have to give management accounting reports to the board of directors of the company on a periodic basis, normally monthly. The management accounting reports are not only the financial statements but including the operating/management reports e.g. Budget vs Actual variance report, capital budgeting, Sales analysis, Departmental performance result, Debtors analysis and other financial ratios and implications. These all will help the directors to look at the company's operational results and its financial risks, a planning, control and co=ordination roles played by management.