1. Managerial Accounting
Evita Puspitasari

2. Managerial accounting, also called management accounting, is a field of accounting that provides economic and financial information for managers and other internal users.

4. Management Functions
1. Planning.
2. Directing.
3. Controlling.

6. Managerial Cost Concepts
1. What costs are involved in making a product or providing a service?
2. If we decrease production volume, will costs decrease?
3. What impact will automation have on total costs?
4. How can we best control costs?

7. Manufacturing Costs

8. Product Cost vs Period Costs

9. Merchandising vs Manufacturing

10. Merchandising vs Manufacturing

11. Cost of Goods Manufactured

12. Example

13. Example

14. Example Assumptions: Total units produced 10,000 units
Cost of production/unit = $84,600