MANAGEMENT ACCOUNTING

MANAGEMENT
ACCOUNTING

TABLE OF CONTENT
 INTRODUCTION
 INCOME STATEMENT (MARGINAL COSTING)
 INCOME STATEMENT (ABSORPTION COSTING)
 CONCLUSION
 REFERENCES

INTRODUCTION
 Management accounting (MA) is defined as a process of identifying, recording, analyzing,
and presenting financial information to the management for planning, decision making and
financial control.
 The current presentation will outline the use of marginal and absorption costing in the
calculation of profit and loss for the company.