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managerial accounting


Definition

managerial accounting rate
(Expression) Managerial accounting: is concerned with providing information to managers for use within the organization. In contrast to financial accounting,managerial accounting: focuses on the needs of managers rather than outsiders; emphasizes decisions affecting the future rather than the financial consequences of past actions; emphasizes relevance rather than objectivity and verifiability; emphasizes timeliness rather than precision; emphasizes the segments of an organization rather than summary data concerning the entire organization; is not governed by GAAP; and is not mandatory.

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