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Managerial Accounting

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Managerial Accounting
Managerial Accounting (MA)
บัญชีบริหาร เป็นการจัดทำและนำเสนอข้อมูลและสารสนเทศทางการเงินที่เป็นอยู่ใ

นปัจจุบันแก่ผู้บริหารและพนักงานภายในองค์กร
ความสำคัญของบัญชีบริหาร MA เป็นเครื่องมือหนึ่งที่สำคัญในการบริหาร เนื่องจากเป็นสิ่งที่มีบทบาทในการสนับสนุนหน้าที่หลักของการบริ

หารทั้ง 4 ที่มีวัตถุประสงค์เพื่อบรรลุเป้าหมายขององค์กร โดยช่วยปรับลักษณะเชิงพรรณนาของกลยุทธ์ให้อยู่ในรูปเชิงปริมาณท

ี่สามารถปฏิบัติงานได้จริง
หน้าที่หลักของการบริหารองค์กร กระบวนการของ MA บทบาทของ MA ที่ช่วยสนับสนุนหน้าที่ หลักทั้ง 4 ของการบริหาร (Objective of MA) การเก็บข้อมูล 1 นำเสนอข้อมูลเพื่อใช้ตัดสินใจและวางแผน การวัดผล 2 ช่วยผู้บริหารในการดูแลและควบคุมธุรกิจ การตีความ 3 กระตุ้นให้ผู้บริหารและพนักงานร่วมกัน การนำเสนอ ทำงานเพื่อบรรลุเป้าหมายองค์กร 4 วัดผลการดำเนินงานของกิจกรรมผู้บริหาร และ พนักงาน 5 ใช้ประเมินธุรกิจกับคู่แข่งและวางแผนกลยุทธ์

ความแตกต่างระหว่างบัญชีบริหารและบัญชีการเงิน
| |Managerial Accounting |Financial Accounting |
|ผู้ใช้ |ผู้บริหารภายในองค์กร |บุคคลภายนอก |
|แหล่งข้อมูล |Basic accounting system+แหล่งข้อมูลอื่นๆ |Basic accounting system |
|ลักษณะของรายงาน |จัดทำได้บ่อยเท่าที่ต้องการและมีการแสดงข้อมูลทั้งในอดีต ปัจจุบันและประมาณการ |เน้นการนำเสนอข้อมูลที่เกิดจากเหตุการณ์ในอดีต |
|การใช้ข้อมูล |เพื่อการตัดสินใจ วางแผน ควบคุม ประเมินคู่แข่งขัน |เพื่อแสดงฐานะการเงินในภาพรวมของธุรกิจ |
|มาตรฐาน |ไม่จำเป็นหรืออาจไม่มีมาตรฐาน
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