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This document discusses management accounting and its differences from financial accounting. It covers management accounting's development over time and its main functions, which include planning, decision making, performance evaluation, and control. Figures are included on the differences between management and financial accounting as well as the development and main functions of management accounting.

Business

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Chapter 12
Foundations
Part 4
Management accounting
Accounting
for Non-Accounting Students
Tenth Edition

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 12.1
Management accounting vs financial
accounting: main differences

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 12.2
Management accounting: development

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 12.3
Management accounting: main functions

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