Introduction to Managerial Accounting

  • Reference: CN-223-E

  • Number of pages: 3

  • Publication Date: Jun 5, 2014

  • Fecha de edición: Nov 22, 2018

  • Source: IESE (España)

  • Type of Document: Technical Note

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Description

This technical note is an introduction to managerial accounting, as the title indicates. Accounting systems are measurement procedures that aim to provide useful information about a company. However, there are different users of accounting information. For example, the information that a creditor needs before entering into a loan contract with a company is not necessarily the same information that a manager needs to run the company. While the creditor is interested in information about a firm's ability to repay its debt, the manager is more interested in other information such as product profitability, deviations from the budget or divisional performance. Thus, these different types of information require accounting systems with different measurement criteria.

Learning Objective

MBA and EMBA

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Keywords

Accounting Introduction managerial