ARBUS 102 – Module 11_ Introduction
ARBUS 102 to Managerial
– Module Accounting
11_ Introduction
ARBUS
– lecture
102
to Managerial
–summary.pdf
Module Accounting
11_ Introduction
– lecture
to Managerial
summary.pdf
Accounting – lecture summary.pdf
ARBUS 102 –
Module 11:
Introduction to
Managerial
Accounting –
lecture summary
ARBUS 102 – Module 11_ Introduction
ARBUS 102 to Managerial
– Module Accounting
11_ Introduction
ARBUS
– lecture
102
to Managerial
–summary.pdf
Module Accounting
11_ Introduction
– lecture
to Managerial
summary.pdf
Accounting – lecture summary.pdf
, ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf
Management Accounting The process of identifying, measuring, analyzing, interpreting, and communicating
information to help an organization achieve its goals.
No required standards; flexible
✅
Who uses it:
Internal users
• Managers, supervisors, and employees within the company
• Used for planning, controlling, and decision-making
Types of Management Accounting Information Management accounting information can be non-financial (e.g., number of defects,
customer complaints, on-time deliveries, call-to-sales conversion rates) and
subjective (e.g., customer satisfaction ratings, employee motivation, profit budgets),
as well as objective (e.g., number of products returned)
Non-financial examples: Number of defects per 1,000 units
• Number of customer complaints
• % of on-time deliveries
• % of calls converted to sales
Objectivity: Can be objective (verifiable numbers, e.g., products returned)
• Can be subjective (based on judgment, e.g., customer satisfaction, employee
motivation, profit budgets)
Three Primary Responsibilities of Management
ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf
ARBUS 102 to Managerial
– Module Accounting
11_ Introduction
ARBUS
– lecture
102
to Managerial
–summary.pdf
Module Accounting
11_ Introduction
– lecture
to Managerial
summary.pdf
Accounting – lecture summary.pdf
ARBUS 102 –
Module 11:
Introduction to
Managerial
Accounting –
lecture summary
ARBUS 102 – Module 11_ Introduction
ARBUS 102 to Managerial
– Module Accounting
11_ Introduction
ARBUS
– lecture
102
to Managerial
–summary.pdf
Module Accounting
11_ Introduction
– lecture
to Managerial
summary.pdf
Accounting – lecture summary.pdf
, ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf
Management Accounting The process of identifying, measuring, analyzing, interpreting, and communicating
information to help an organization achieve its goals.
No required standards; flexible
✅
Who uses it:
Internal users
• Managers, supervisors, and employees within the company
• Used for planning, controlling, and decision-making
Types of Management Accounting Information Management accounting information can be non-financial (e.g., number of defects,
customer complaints, on-time deliveries, call-to-sales conversion rates) and
subjective (e.g., customer satisfaction ratings, employee motivation, profit budgets),
as well as objective (e.g., number of products returned)
Non-financial examples: Number of defects per 1,000 units
• Number of customer complaints
• % of on-time deliveries
• % of calls converted to sales
Objectivity: Can be objective (verifiable numbers, e.g., products returned)
• Can be subjective (based on judgment, e.g., customer satisfaction, employee
motivation, profit budgets)
Three Primary Responsibilities of Management
ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf ARBUS 102_ Module 11_ intro to Managerial Accounting.pdf
