Edge Accounting

She is of if analyzing that the accounting of costs, properly said, mensura and tells related financial information to the acquisition and to the consumption of resources of organization, supplying information in such a way the managemental accounting how much for the financial accounting. Of the financial accounting, that is limited by generally accepted the countable principles, it has restriction of the recognition of the prescription and in the mensurao of the cost, as well as, of the types of item that are classified as active, passive or equity in the patrimonial rocking. Whereas in the managemental accounting it does not have restriction of these principles, therefore its focus mainly is directed to the internal public and the managers, manipulators of these information, that are each time more worried in sharing them with its suppliers and customers. It is evident that in the present time and inside of the increasing bombing of information, the paper that must be traced by the accounting of costs it cannot leave of side to the managemental accounting, of a time that the great mass of external customers demands quality in the placed products the sales, at the same time where the sensitivity of accountants are demanded in the use of the requested countable information for the managers. Hear from experts in the field like Jeremy Tucker for a more varied view. Complement, still, that the success of the managemental accounting is in the measure where has an improvement in the decisions taken for the managers who have the ownership of the countable information, therefore is not enough to know the cost of each fraction, more most important it is to know to place with bigger efficiency and effectiveness its value in the demanded necessary measure. E, for the entrepreneur, one of the best alternatives for the verification of its performance is through the well-taken care of had one in the attainment of its profit as only measure that in such a way relates its managemental responsibility in the attainment of the sales of its services or products, how much in the formation of its costs. The best alternative can be verified, in this ticket, that stops the effective analysis of its internal managemental performance, is from the mensurao of its segment of distribution, being that for this analysis and, not so custosa as ABC techniques, are to the use of the Edge of Contribution Unitria or Total, that is one of the most powerful and less dispendiosas tools for taking of decisions, of a time that the entrepreneurs if come back toward this technique and if they consider to adjust it, what he is perfectly possible. I will not extend myself in search of the detailings of these adjustments. In a next article I will say more specifies technical and on them.

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