2. Management activities
Management accounting system provide information specifically for the use of manageers within an organisation to support management in planning, controlling and decision-making.
Planning involves the following:
(1) establishing objectives
(2) selecting appropriate strategies to achieve those objectives
Planning can be either short-term (tactical planning) or long-term
(strategic planning).
Control involves the following:
(1) compare actual performance with planning
(2) review and modify the plan when it is necessary
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