Juhtimisaruannetus
Juhtimisaruannetus, known in English as management accounting, is a crucial aspect of modern business operations. It involves the process of identifying, measuring, analyzing, interpreting, and communicating financial and non-financial information to assist managers in decision-making and in achieving the organization's goals. Unlike financial accounting, which focuses on external reporting to stakeholders like investors and creditors, management accounting information is primarily for internal use.
The scope of management accounting is broad and can encompass various activities. This includes budgeting, cost
Key tools and techniques used in management accounting include cost-volume-profit analysis, variance analysis, and activity-based costing.