Revision as of 10:44, 4 September 2005 edit194.46.242.80 (talk) →Proposed merge with Management Accounting← Previous edit | Revision as of 13:47, 3 October 2005 edit undo206.130.199.46 (talk) →Proposed merge with Management AccountingNext edit → | ||
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'''Disagree'''. Although educators often teach cost accounting and management accounting as a single academic subject (e.g., there are many textbooks entitled "Management and Cost Accounting") in practice there is a clear distinction between these branches of accounting. In practice there is a clear distinction between ] (for external users) and ] (for managerial users), and ] is an overlap between these two. For example nearly all firms use some form of absorption costing (which is a basic cost accounting technique) for financial accounting purposes, but many firms use activity-based costing (a different cost accounting technique) for management accounting purposes. | '''Disagree'''. Although educators often teach cost accounting and management accounting as a single academic subject (e.g., there are many textbooks entitled "Management and Cost Accounting") in practice there is a clear distinction between these branches of accounting. In practice there is a clear distinction between ] (for external users) and ] (for managerial users), and ] is an overlap between these two. For example nearly all firms use some form of absorption costing (which is a basic cost accounting technique) for financial accounting purposes, but many firms use activity-based costing (a different cost accounting technique) for management accounting purposes. | ||
'''Disagree'''. It is much easier to find the information you want if you can look up specific things as opposed to having to sift through an article for the things you want. |
Revision as of 13:47, 3 October 2005
Proposed merge with Management Accounting
Disagree. Cost accounting is only part of management accounting and, in my opinion, it is too large a subject to be covered adequeately in a manageable article on management accounting. —Theo (Talk) 13:11, 22 July 2005 (UTC)
Disagree. Cost accounting is a specific subject that is well known and one that individuals may want to research particularly. Management accounting covers many areas, and generally evolves more as new methods of tracking and accounting are developed. Finally Cost Accounting has specific uses for goverment and contractor type work which separates it from management accounting which is generally geared primarily towards internal users of financial statements. See CASB for complete details on legislative involvement in this area. —Augustz 18:41, 2 August 2005 (UTC)
Disagree. Although educators often teach cost accounting and management accounting as a single academic subject (e.g., there are many textbooks entitled "Management and Cost Accounting") in practice there is a clear distinction between these branches of accounting. In practice there is a clear distinction between Financial Accounting (for external users) and Management Accounting (for managerial users), and Cost Accounting is an overlap between these two. For example nearly all firms use some form of absorption costing (which is a basic cost accounting technique) for financial accounting purposes, but many firms use activity-based costing (a different cost accounting technique) for management accounting purposes.
Disagree. It is much easier to find the information you want if you can look up specific things as opposed to having to sift through an article for the things you want.