Talk:Management accounting

message: A merge seems to have been proposed, so here's a place to discuss it. Please sign your votes/comments with ~~~~
*Keep the pages separate - the two disciplines are distinct.  Cost accounting, as the name implies, is an occupation involved with the estimation of the cost of making a particular item.  Management accounting, whilst sometimes drawing upon some of the techniques of cost accounting, is more broad and focuses on management decision making. 203.129.42.204
*Conditional Support - the management accounting article isn't as neat and tidy as the cost accounting article... however, if we merged them, we should merge them into management accounting. My rationale is drawn from this quote from "Accounting for non-accounting students" by J.R.Dyson:
However, as the century developed, accountants were called upon to supply managers with accounting and cost information for some additional purposes. These included for planning and control, and information for decision-making. Such functions meant that cost accounting had increased its boundaries and was no longer confined to dealing with historical data. Planning and decision-making, for example, primarily looks towards the future while cost accounting is based very much on the past.
The term 'cost accounting' was, therefore, no longer appropriate to describe a much wider range of functions and the much broader description of 'management accounting' has taken its place. Hence cost accounting is now regarded as being merely a branch of management accounting
:Mike1024 (talk/contribs) 13:46, 30 September 2005 (UTC)
replies: text: Management accounting and Cost accounting are two separate and distinct accounting specialization. While there are some overlapping functions in both practices, management accounting has a broader sense because it involves forecasting and feasiblity studies, the use of statistical measurements to compute for future values and the confidentiality of the reports, which are only available for top management. Cost accounting, on the other hand, focuses more on the manufacturing industry and the proper valuation and reporting of its production. Modelwatcher 09:16, 23 November 2006 (UTC)
thread_title: Proposed merge with [[Cost Accounting]]

message: I have reverted to the most recent good stub, in response to the listing of this page in VfD on March 2 2004 (today). Material removed from this old version appears to be a poor translation from another language and is almost unintelligible, and has been added to several articles from time to time, possibly always by the same anonymous user. Possibly parts of it could be salvaged, but it's not obvious to me whether it is worth trying. If I list it all here, the page will start to get too long and oop don't think it's worth a subpage. Andrewa 13:54, 2 Mar 2004 (UTC)
thread_title: Revert to good stub, 2 Mar 2004

message: Why does Account manager redirect here?? Its nothing to do with Accounting. --Jezarnold (talk) 10:16, 27 April 2008 (UTC)
thread_title:  Why does Account Manager redirect here?? 

message: Yes to keeping these pages separate.  As discussed by other parties above, Cost accounting is a subset of Managerial Accounting.  According to the International Federation of Accountants (IFAC) and their July 2009 International Good Practice Guide - Evaluating and Improving Costing in Organizations, Figure 1(pg7) highlights that  Managerial Accounting indeed covers three primary areas of cost measurement:
*Cost accounting
*Cost Performance Evaluation & Analysis
*Planning & Decision Support
Can the Proposed Merge tag now be deleted?
Comments by Bewiki777 (talk) 22:38, 31 October 2011 (UTC)
thread_title: Keep the Pages Separate

message: The current German link (Kosten- und Leistensrechnung) is not the best fit for this article and in my opinion it should be linked to the 'Controlling' article. I've tried to change it, but it won't allow the change. Its explanation for why it won't allow the change is completely incomprehensible. 
If anyone understands this new linking system, could they make this change.
(On a side note, as a translator, I used to add lots of links to German articles using the old, super user-friendly system, but the new linking system is utterly incomprehensible and I've had to give up on trying to add links).
5.10.152.24 (talk) 10:43, 6 September 2013 (UTC)
thread_title:  Unable to change German link 

message: These two closely-related items are mentioned at various places, and it just feels a wee bit unbalanced. I don’t see an issue with there being a passing mention and pointer to the main article, but as it stands the amount of text devoted to these areas could mislead the reader as to their overall significance. Also, the tone is a little too fan-like for my taste. 
I’ve marked the relevant parts, and invite discussion here. I note that the initial author of the main GPK article had a wiki username that suggests they were associated with the RCA Institute, so it would be useful if anyone participating in this discussion disclosed any relevant affiliations. (For my own part I have no such affiliations)70.112.38.105 (talk) 23:15, 14 August 2018 (UTC)
thread_title:  A little too heavy on the GPK/RCA thing? 

message: Need answers to the questions Kabacwamba babra (talk) 17:31, 3 September 2018 (UTC)
thread_title:  Explain any three developments in management Accounting