European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

Activity Based Costing

Overview of Management Accounting Techniques (Published)

In every organization, management must plan, organize, guide, motivate, evaluate and control. The main role of management accounting is to support managers inside the organization in forecasting as well as monitoring the present and past performance, measures and reports financial and non-financial information as well as other types of information on the monthly basis or more frequent depending on organization in the relevance for specific management decisions and control system, that are intended primarily to assist managers in fulfilling the goals of the organization. In this paper, the researcher aims to review some of the modern management accounting techniques, their definitions, process, advantages, and benefits.   

 

Keywords: Accounting, Activity Based Costing, Balanced Scorecard., Budgeting, Just-in-time

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