Racunovodstvo (zadaci)

A)

Unlike financial accounting management is more short, while financial accounting provides a semi-annual and annual reports mainly external stakeholders (shareholders, competent authorities and the like), management accounting generates monthly, even weekly reports referred focused internal organs, both executives at the highest levels, and at medium and executive. Financial Accounting provides both financial and non-financial information to support the planning, organizing, controlling and decision-making at all levels of management. Financial accounting shows the financial situation of the company and missing is an older concept of control accounting. Management accounting is oriented more towards managers in order to achieve better A financial positions with greater efficiency at lower cost through better organization.
Management accounting is concerned with the assessment of impacts, identifying and managing costs.

B)

The objectives of management accounting are:

• Measuring performance (measurement of performance and efficiency measurement, identifying deviations from the standard enables their correction and achieving your goals)
• Risk Assessment (achievement of the targets represents a future event and as such carries the risk of uncertainty)
• The allocation of resources to the (proper allocation of resources work, matter, information)
• Presentation of various reports.

Financial accounting reports investors, shareholders, stakeholders, which on the basis of the information or not they want to participate in the ownership, investment, tax collection for example, management accounting identifies, analyzes, records and presents information to managers doing the planning, management, decision-making and control.