juhimisarvestusele

Juhimisarvestusele is an allative form in Estonian that can be understood as “to management accounting,” referring to the recipient or target of information within a business context. The standard term for the field is juhtimisarvestus, meaning management accounting, and juhtimisarvestusele is the directional form used when directing reports, data, or communications to that function.

Etymology and form. The term combines juhtimis- (from juhtimine, management) with arvestus (accounting or record-keeping), forming juhtimisarvestus (management accounting). The allative suffix -le yields juhtimisarvestusele, used to indicate destination (to management accounting). Some writers, especially in informal contexts or due to typographical variation, may produce juh imisarvestusele without the t, i.e., juhimisarvestusele. In standard Estonian, juhtimisarvestusele is the correct form.

Usage. In corporate documents, you may encounter phrases such as "Aruanne saadeti juhtimisarvestusele" (The report was sent to management accounting) or "Andmed tuleb esitada juhtimisarvestusele." This framing emphasizes the internal workflow where management accounting analyzes, consolidates, or reports on financial and operational data for decision-makers.

Terminology notes. While juhimisarvestusele is occasionally seen, it is generally regarded as a misspelling or dialectal variation of juhtimisarvestusele. The related concept of juhtimisarvestus refers to the discipline and practice of management accounting itself, whereas juhtimisarvestusele denotes direction toward that function.

See also. Juhtimisarvestus (management accounting), arvestus (accounting), finantsjuhtimine (financial management).