Translation of management accounting in Spanish:

management accounting

contabilidad de gestión, n.



  • 1

    contabilidad de gestión feminine
    • Alan was appointed managing director around 18 months ago and has introduced a number of changes, including an improved management accounting system.
    • In this context it is somewhat paradoxical to find ourselves often being criticized for the narrowness of our view of management accounting.
    • Indeed, much of management accounting could be portrayed as a history of designing and implementing cognitive scaffolding within organizations.
    • The chapter focuses on what operations management and management accounting say about the sources of performance, and then looks at interorganizational control.
    • In either case, management accounting was not positioned to influence organizational priorities or procedures.
    • Unlike the financial accounting profession in Canada, the evolution of management accounting has not received a great deal of attention by academics.
    • Well, what I do includes management accounting and financial control, budgeting, reporting, cash flow analysis, scenario analysis, etcetera.
    • There was also recognition that management accounting must develop independently of financial accounting in order to realize its potential.
    • Over the next few decades, managerial accounting, or management accounting took over.
    • Such techniques and practices are usually thought of as relatively recent outcomes of the rise of management accounting.
    • The authors found that the basic components of the management accounting system were in place from the Company's beginnings or by 1700.
    • As a result, there is worth in considering the relationship between management accounting and financial accounting when examining public sector accounting change.
    • The subsequent section deals with the impact of privatization on management accounting systems.
    • It remains to be seen if the current attempt to develop management accounting as an independent decision technology will succeed.
    • However, we would repeat our view that management accounting is more than just business statistics.
    • The privatization of the tobacco monopoly brought about, in accordance with the theoretical predictions, a change in management accounting systems.
    • These findings support a global view of the development of management accounting in different locales at the expense of cultural differences.
    • It is also significant in demonstrating the very strong influence of engineers upon the French model of management accounting.
    • The case study raises several interesting management accounting issues.
    • It is doubtful, however, whether the management accounting techniques employed by the company were tailored to detect high overheads.