Page 3 - 5.2 i. Manac Costing ITC Summarised Notes
P. 3
ITC EXAM PREP
Introduction
• Management accounting deals with accounting
information within the organisation, focussing on
critical information
• so that operational and strategic planning can be
undertaken,
• decisions can be made, control can be exercised
and problems addressed.
• There is no formal framework which regulates
management accounting.
• A logical mind and approach is, however, required to
deal with the aforementioned focus areas.
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