Özet:

The concept of management accounting has, in the last two decades, been concerned with the collection and presentation of internal financial data in order to facilitate decision-making. Since management accounting is not required to comply with a national accounting standard, the company can customize management accounting methods according to company requests. To accommodate this, a series of advanced quantitative and qualitative approaches have been initiated in conjunction with the traditional approach to address the information need during the decision making process. The Concept management accounting is a new subject that is still evolving. It is also facing the same obstacles as a relatively new field, sharpening theoretical methods and technology progress to make the application uncertainty.

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