Management Account of A Company - what is the meaning?

2008-03-18 1:54 am
Management account 是什麽?????

是否full set of accounting 其中一樣???????

怎樣做的. 有什麽format

回答 (2)

2008-03-18 2:53 am
✔ 最佳答案
Management accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis in making informed business decisions that would allow them to be better equipped in their management and control functions.
So, it is not the full set of accounts. But, you have to know financial accounting and use some of these data for preparing management account for Management Information.
There is no hard and fast rule for the format, depending on the requirement of the management of the comoany. It normally in the format of finacial accounts but with details e.g. financial ratios, % of changes in revenue, expenses, budgetary control with budget figuares vs actual figuares for analysis, cost analysis, forecasting and planning etc...
A good information in this web-site
http://en.wikipedia.org/wiki/Management_accounting
2008-03-22 6:38 pm
Management Account of A Company 實際上就是你平時做的財務
報表,包括資產負債表,損益表,銀行往來明細表,行政費用
表,銷售費用表,投資明細表等。每間公司對報表的要求不一
樣,但資產負債表,損益表是一定要做的。一般在核數時,
auditor要你提供Management Account .

因為full set of account 包括做voucher和Management Account ,所
以可說是full set of accounting 其中一樣工作


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