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Unformatted text preview: r formal exposure to management accounting concepts or techniques, and, while it demonstrates several techniques in some detail, its primary emphasis is on the use of management accounting information, not its preparation. As such, the primer’s goal
is to help managers be more effective in a business environment where an understanding of management accounting is important to success. Moreover, the primer aims to give readers an improved ability to communicate with
their organizations’ accountants to help assure that the management accounting information provided to line managers and others is as useful as possible for decision making.
Management accounting information can be classified into three areas: full-cost accounting, differential cost accounting, and responsibility accounting. Exhibit I-1 lists the primer’s specific learning objectives within each of
these three areas. As it indicates, many of the learning objectives are either behavioral or organizational in nature,
especially in the area of responsibility accounting.
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- Spring '14