The Place of the Management Account in the General Account

Authors

  • Bahronov Bakhtiyarjon Razzoqovich Senior teacher National Institute of Art and Design named after Kamolliddin Behzod

Keywords:

Management accounting, general accounting, strategic planning

Abstract

This article explores the critical role of management accounting within the broader framework of general accounting, focusing on its integration, distinctive purposes, and contributions to organizational decision-making. It highlights how management accounting supports strategic planning, performance evaluation, and resource optimization, emphasizing its adaptability in dynamic business environments. The discussion also underscores the synergies and distinctions between financial and management accounting, providing insights into their collaborative value in achieving organizational objectives.

References

Kaplan, R. S., & Atkinson, A. A. (1998). Advanced Management Accounting. Prentice Hall.

Drury, C. (2018). Management and Cost Accounting. Cengage Learning.

Horngren, C. T., Datar, S. M., & Rajan, M. V. (2020). Cost Accounting: A Managerial Emphasis. Pearson.

Anthony, R. N., & Govindarajan, V. (2007). Management Control Systems. McGraw-Hill Education.

Hansen, D. R., & Mowen, M. M. (2018). Cost Management: Accounting and Control.

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Published

2024-12-16

How to Cite

Razzoqovich, B. B. (2024). The Place of the Management Account in the General Account. American Journal of Education and Evaluation Studies, 1(9), 216–221. Retrieved from https://semantjournals.org/index.php/AJEES/article/view/675

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