Analyzing Management Accounting Research and Applications

This assignment requires analyzing and synthesizing various management accounting research papers and articles to understand the current state of knowledge in this field. The papers cover topics such as environmental management accounting, selection models in accounting research, management control systems, and the role of communication in management accounting processes. Additionally, the review includes discussions on the balanced scorecard, management accounting for hotels and restaurants, and lean implementation in manufacturing. By examining these studies, the assignment aims to identify key themes, challenges, and future directions in management accounting research.

Management Accounting

Table of Contents
FROM: MANAGEMENT ACCOUNTING OFFICER..................................................................1
TO,...................................................................................................................................................1
GENERAL MANAGER..................................................................................................................1
UNICORN GROCERY LTD..........................................................................................................1
SUB: MANAGEMENT ACCOUNTING SYSTEM .....................................................................1
INTRODUCTION..........................................................................................................................1
TASK 1............................................................................................................................................1
P1: Various types of management accounting system and its application.............................1
P2: Different methods of management accounting reporting.................................................3
M1: Benefits of using management accounting ....................................................................6
D1: Critical analysis of reporting system ..............................................................................6
TASK 2............................................................................................................................................6
P3 Marginal and absorption costing.......................................................................................6
M2: Analysing management accounting tools.......................................................................8
D2: Critical analysis of income statement .............................................................................8
TASK 3............................................................................................................................................8
P4: Advantages and disadvantages of different types of planning tools used for budgetary
control.....................................................................................................................................8
M3: Evaluation of planning techniques................................................................................11
D3: Critical analysis of financial problem............................................................................11
TASK 4..........................................................................................................................................12
P5 Various financial problems and measure to remove it....................................................12
M4: Analysis of financial problems.....................................................................................14
CONCLUSION..............................................................................................................................15
REFERENCES..............................................................................................................................16

FROM: MANAGEMENT ACCOUNTING OFFICER
TO,
GENERAL MANAGER
UNICORN GROCERY LTD
SUB: MANAGEMENT ACCOUNTING SYSTEM
INTRODUCTION
Management accounting is an essential aspects for an organisation to manage there every
day financial transactions (Christ and Burritt, 2013.). It consists of collection of statements from
various sources of the department. The primary motive of accounting is to record entries in more
systematic manner in order to attain long term objectives of an organization. Both accounting
and management are related with each other. The accounting is the measurement, processing and
evaluation of financial data regarding economic enterprises. Whereas, planning, organising,
controlling and providing right direction to the company is the primary role of administration.
Basically, it is a practical application of management tool to report financial position of
an organisation. The report present useful information about various types of accounting and
reporting system to Unicorn grocery Ltd. The company is having very small business operation
with total 70 employees. Evaluation of net profit that are determine by using various costing
methods. Use of planning tools in budgetary control and there benefits in delivering positive
outcomes for the company are discuss under this project. Examination of financial tools which
are use for the purpose of removing financial problems those are arises in an organisation. The
overall analyses helps in getting positive outcomes for the company in order to make better
future.
TASK 1
P1: Various types of management accounting system and its application
In every business organisation, it is necessary to have perfect accounting system in order
to achieve short and long term objectives (Dillard and Roslender, 2011). MA is well organise
application of positive tools and concepts in order processing historical and projected economic
information of an entity. It generally produce certain record about Unicorn grocery finance
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department whether they are using right kind of system to record there every day transactions.
Accounting produce complete image of cash flows those are require to manage economic
resources of an organisation. It is profession that consists partnering in decision making, future
planning and performance evaluation system.
These aspects are use prepare various accounts that are control in order to assist
performance of the company. It provide fast data collection to managers in respect to analyse
current position in front other competitors. It is helpful for recording transactions in systematic
manner so that chances of mistakes can be minimise. The target of the company is to control
extra cost of unicorn grocery so that profitability can be increase. Hence, it is the primary
responsibilities of managers save and protect costs of company by using certain tools and
techniques (Morales and Lambert, 2013). It will be easy to maintain future sustainability and
balance in performance of every departments in more effective and efficient manner. Account
officer is primary parties those are responsible for analysing proper financial statements of the
company so that future investment decisions can be made.
With this, certain risk can be mitigate those are affecting productivity at large scale.
However, management accounting plays crucial role in delivering positive outcomes by
implementing correct and reliable systems. In order to take valuable decision-making in respect
to reduce expenditure for the company by this growth can be enhance. They prepare reports
taking necessary information about every departments. These particular reports are presented in
front of shareholders and other investors those are one of the responsible parties involve in
investment decision-making.
Importance of MA:
 The main aims is to control total cost of production and at the same point of time helps in
increasing efficiency of employees.
 There are various techniques of management accounting those are having perfect validity,
reliability by which better decision can be done. It is crucial for the managers to make certain decision regarding future sustainability.
Types of Management accounting system:
There are various types of accounting system those are effective for manager to analyse
various aspects of an organisation (Granlund, 2011.). It is mostly relies on normal financial
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statements that consists of income statements, balance sheet and cash flow statements. Some of
them are:
Price optimisation system: It is important system which is being use by the company in
order to determine reaction of customers regarding various prices for there products and services.
It is helpful in order to analyse the prices that a company is going to meet its objectives like
increasing operating profits. Under this, manager can evaluate demand of customers at several
prices level. It is important techniques which is useful in statistical strategic making. It is
necessary for accounts department to forecast the demand of products at various price level.
Job costing system: It is refers as one of the crucial methods of recording the costs of
producing a job, in-spite of processing (Kotas, 2014). With the help of this particular costing, a
project accountant need to evaluate total cost of a job data. Maximum industries are effective
techniques in order to determine total time and date for manufacturing products. A particular job
can be define as a particular projects formulated by one individual or a single units produce in a
lot size.
Inventory management system: It is known as one of the crucial accounting system
which is responsible for managing and controlling stock of the company. It is a key factor of
supply chain management that present flow of stock from manufacturers to warehouses. By the
help of this particular system, it can provide guidelines to record inventories in the books of
accounts. However, it is necessary for Unicorn grocery to make report on the basis of closing and
opening balance of stock items that are kept during the period of time.
Cost accounting system: According to this particular system which is responsible for
making necessary information about the total cost incur by unicorn grocery during the period of
time (Grabner and Moers, 2013). Its primary objectives is to generate maximum profit, cost
control and various major points those are use at the time of manufacturing process. Some cost
records are maintain on the basis of standard, normal and standard costs. Moreover, managers
require to use certain cost effective aspects in respect to utilise resources of the company.
P2: Different methods of management accounting reporting
Reporting to management is a essential process of providing data to various stages of
departments. It is done so to analyse effectiveness of there responsibilities and can be helpful in
taking corrective actions, if require at any point of time. It consists of useful detail data about
present performance and position that are being carried out by the company during the time. It
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formulate internal growth of stakeholders as anticipate to external parties. The outcomes of
management accounting reporting can helpful in formulating crucial decision in favour of the
company. It is known as systematic analysis of economic events those are affecting total cash
flows which are done by company during the time.
The accountant is associate with reporting of information in front of external parties those
are responsible for taking necessary steps on the basis of current year performances. It is
consider as one of the important tool for investors for making necessary planning for there
capital investments in up coming projects. It is term as complete statements of transactions those
are done in an accounting year by unicorn grocery (Lennox, Francis and Wang, 2011). The detail
of information is collected from various financial statements such as profit and loss account,
balance sheet and cash flow statements. After collecting data from all these statements, a well
organise report is prepared. It consists of various company's strength and weakness that are
presented out of complete analyse. This particular report is submitted to the investors for making
there investment decision on the basis of there current position. It is an essential aspect of
communication system that is use by shareholders to take critical decision in order to increase
better future. By the help of perfect reporting system that is more vital for analysing performance
on the basis of past and previous year data.
Through useful reporting system which is more detail information regarding stability of
the company. It is made after consulting with all those departments those are working for the
same motive. Some departments which are working at in an organisation are HR, marketing,
operation and finance department. The modification of data at higher level to lower level of the
department (Pärl, 2012). There are various process which is needed to record data into the books
of accounts. Reports are more vital part for every business concern whether operating at small or
large scale. On the basis of reporting information about financial position of the company's in
more effective manner in order to generate maximum profitability during the year. Basically,
these information are presenting maximum chances of growth and sustainability for future
planning. It is concern as necessary part of getting cost effective analysis by coming impacts
those are affecting productivity. It is continuous process which are needed to be follow at regular
interval on a yearly basis.
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Hence, it is necessary to have a well organise reporting statement that can guide the
managers to provide accurate direction to the company in the ways of there aims and objectives.
Some reporting systems those are prepare by management accountant are mention underneath:
Performance reporting system: According to this particular system, report is prepare by
using completer detail about unicorn grocery performance and current situation that are exists
during the time. These data must be gather from past as well as present year as a primary
sources. On the basis of these report, investors use to make there necessary decision regarding
whether investment under this company is beneficial for them in long time.
Account receivable report: As per this particular report which is prepare after
evaluating data about all those unpaid customers and records those are mention on the basis of
particular entry date. It is consider as one of the major techniques which is useful in identify
total time require to recover those amounts. The report is known as one of the primary
techniques which is helpful in collection of personnel to analyse total invoice overdue for
making payment.
Inventory management report: Under this reporting, every information related with the
stock position of Unicorn grocery (Michalak, 2011). It is the importance task of managers to
record entries in proper manner on the basis of collected data. These information can be
evaluated by using opening and closing data of inventories that are purchase during the time.
There are various tools and techniques those are use for the purpose of recording stock details in
the books of accounts. Some of them are EOQ , inventory turnover ratio and ABC costing.
Operating budget report: According to this particular reporting, unicorn grocery can
use to estimate total operating expenses those are incur by company during the time. It provide
complete information about total income and expenses during production of product and
services. It is essential aspects for accountant to make plan to reduce extra costs which are being
done by at closing of an accounting year.
Job cost report: It is known as accounting process of allotting the costs which are being
use for a particular job in an organisation. This particular term is entirely helpful in the
construction sectors and it is found to be more effective report for Unicorn grocery in order to
manager there expenses and costs. It is a complete list of each job which is being incur in a
particular period of time.
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M1: Benefits of using management accounting
In every business organisation, it is necessary for the managers to use perfect accounting
system that are helpful in attaining future aims and objectives of an organisation. It is necessary
to making financial transaction which are effective for the taking crucial decision making in
order to make sustainability for an organisation (DRURY, 2013). This can be useful in utilising
resources in appropriate manner. It is refers to the process of developing the management
accounts and also prepare reports which give effective and perfect statistical as well as financial
information to employers. It is necessary for organisation top use the different accounting system
like for an instance job costing. Price optimisation etc. These all are helpful in increasing profit
level and effectiveness of firm.
D1: Critical analysis of reporting system
It has been seen that for every business concern, it is essential to prepare reports in order
to make effective decision making for making bright future for unicorn grocery. It is applicable
for both small or large organisation those are dealing in wide range of transaction those are done
in a single day time (Håkansson, Kraus and Lind, 2010.). Evaluation of growth stability and also
performance both are major objectives by using the reporting system. It is necessary for Unicorn
company to develop an effective finance report through using present and previous information
so that firm can determine its overall performance level. Job cost reporting and performance
report is an effective techniques which is helpful in recording of transactions.
TASK 2
P3 Marginal and absorption costing
Costing plays an important role in every business to deliver the products and services to
end customers and earn adequate amount of profit. For this purpose, management of Unicorn
grocery use two methods absorption and marginal costing which helps in determination of the
cost regarding different products (Hopwood,Unerman and Fries, 2010). This helps in preparation
of the effective strategies. Large number of functions which are performed by the costing
methods are recording, evaluation, examine and drawing out valid conclusions regarding
different aspects which helps in controlling the cost. These are the accounting techniques which
are used by company regarding identification of fixed and variable costs. This contributes in
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ascertainment of production cost which is going to incur while producing the goods. Both the
methods which are used by Unicorn grocery are Marginal and Absorption costing.
Marginal costing: This method is used by organisation regarding determination of the
cost which is going to incur by company while producing one more unit of product. This is the
effective method which is used by the management of Unicorn grocery regarding determination
of change which happens in total cost of production. This improves the decision making of the
manager regarding production of more units or not.
Absorption costing: It is the effective method which helps in calculation of the cost
including direct and indirect expenses. Direct cost includes the cost of such materials which are
necessary regarding the production of product like raw materials, labour cost etc. Indirect cost
includes the cost which is supportive in completion of the product like rent etc.
Difference between absorption and marginal costing
Absorption costing Marginal costing
Production, administration and selling and
distribution
Fixed and variable
This helps in allotment of total cost to different
cost centres
It is decision making method which helps in
calculation of cost of production
Due to acceptance of fixed cost, profitability
gets affected
This helps in measuring profitability
Computation of Net profit by using absorption costing
Income statements
Particulars Amount
Sales 35*500 17500
Less:
Production cost 6+5+2+3 = 16*500
8000 8000
Gross profit 9500
Less:
Variable sales overhead 500*1 500
Selling and administrative cost expenses (800+400) 1200 -1700
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Total Profit / Loss 7800
Calculation through marginal costing using
Income statements
Particulars Amount
Sales 35*500 17500
Less:
Production cost 6+5+2 - 7800
Closing stock: 100*13 - 1300 -6500
Contribution 11000
Less:
Variable sales overhead 500*1 500
Fixed overhead -1800
Selling and administrative cost expenses (800+400) -1200 -3500
Total Profit / Loss 7500
M2: Analysing management accounting tools
In an organization, it is necessary to have perfect accounting techniques to record and
manage operations of the department (Kotas, 2014). It is crucial to make analyse of accounting
systems by using appropriate techniques such as financial planning as well as financial statement
analysis. Cost accounting techniques is another useful techniques by which every possible results
can be attain with proper utilisation of accounting data. The Unicorn business firm can generate
more profit level with the helps of using effective techniques. Conservatism is an effective
technique used by cited firm.
D2: Critical analysis of income statement
According to the computation of net profit, unicorn grocery is having two of the
important costing methods such as absorption and marginal costing. The outcomes are different
from each methods (Lambert and Sponem, 2012). With absorption costing method they are
getting profit of 9600 whereas, by marginal cost they are incurring 9300 profit. The difference of
300 is arises because of fixed costs. From given information and data,to evaluate the income
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statements, Unicorn business firm using the two various methods like for an instance absorption
and also costing methods. This is helpful in preparing a plan of future investment with the help
of determining an actual net profit with these two methods of costing.
TASK 3
P4: Advantages and disadvantages of different types of planning tools used for budgetary control
Budget: It is financial plan which prepared by the management of Unicorn grocery for a
definite period of time. This includes the preparation of budgets regarding sales, revenue, cost
and expenses, assets, liabilities, cash flows etc. These budgets are working as plans which helps
the company regarding estimation of their investments in future. Large number of benefits are
derived by the management of Unicorn grocery regarding provide direction to their employees in
performance of their different functions. These budgets are works as standards which helps in
achievement of their predetermined targets.
Budgetary control: Budgets plays the vital role in the process of monitor and control the
function of Unicorn grocery (Li and et. al., 2012). It is considered as the important technique
which is used by the manager regarding the control on costs and operations of employees. These
budgets also helps in determination of the financial targets which enhance the working capacity
of employees and provides opportunity to management regarding accomplishment of their
objectives
Process of budgetary control
Budgetary control includes the process which requires to adopt by the managers of
Unicorn grocery. The steps of such process is define below:
 Inquire with other division managers: This includes the process of communicate with
the managers of other department to identify the need of different budgets which provide
direction regarding the performance of functions of Unicorn grocery.
 Find out effective assumption: This step includes the process of getting appropriate
conclusion from the information which are attain from different departments like finance,
HR etc.
 Fix data for budget to achieve targets: This includes the preparation of budget with the
help of available information which shows the targets which are required to achieve by
employees.
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 Comparison of budgets with actual: It is the important process which helps in
determination of deviation from the standards. This provides opportunity regarding
solving the problems.
 Review: This includes the process of review the budgets with the help of feedbacks of
employees and make appropriate changes which improves the efficiency of budgets.
Planning tools: Planning is the important factor which contributes in growth activities of
Unicorn grocery. This helps the company processes to be more profitable. Planning provides
shape of business activities as per the mission and vision of organisation. These tools have their
own advantages and disadvantages. Such different planning tools are define below:
Forecasting tool: This tool is used by the manager of Unicorn grocery regarding
assumption of future operations. For the purpose of forecasting, past information is used to plan
about future performances and objectives. This tool plays an important role in internal
management and improves the decision making power and knowledge of manager.
Advantages
 Helps in evaluation of the predetermined targets
 Helps in ascertainment of cost and revenue receive in future period of time
 Helps in determination of the objectives
 Provide direction to employees regarding completion of their objectives
Disadvantages
 Future data based on assumption which does not provide accurate view
 These forecasted information is not true
Scenario analysis: This evaluation helps in consideration of the important variable
which are changed on same time. This analysis is similar to situational evaluation. This provides
opportunity to manager of Unicorn grocery to make their decisions on the basis of actual trends.
Advantages
 This analysis helps in generation of more appropriate ideas for future operations
 This analysis provides actual view regarding future transactions
 This tool has large importance in improving the enhance of performance of employees
Disadvantages
 It is not much effective when the policies becomes change
 This does not provide opportunity regarding effective results from existing resources
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Contingency tools: It is the effective tool which is used by the management of Unicorn
grocery regarding the estimation of problems which are going to happen in future (McNeil, Frey
and Embrechts, 2015.). This estimation provides the opportunity to the management regarding
the preparation of effective strategies and plans which removes the effect of contingencies. This
will have large number of importance regarding improvement of their existing performance,
decision-making power, improve productivity, achievement of objectives etc.
Advantages
 It is the effective tool which helps in controlling extra cost
 Proper allocation of funds to different departments regarding their requirements
 Helps in determination of the problems which are going to incur in future
 Contributes the manager in preparation of effective strategies and plans
Disadvantages
 This tool is hard to manage
 Difficult to finding out contingencies and problems
M3: Evaluation of planning techniques
Planning is an essential aspects of every business organisation. Managers need to make
use of effective planning tools to generate better results during the period of time
(Papaspyropoulos and et. al., 2011). Forecasting tools are done in order to estimate future trends
with the past analyse. Some other are contingencies is helpful in order to analyse risk those are
affecting profitability of an organisation. In context to increasing effectiveness and efficiency
from available resources, Unicorn company can use a proper planning tool. Like for an example,
there are some forecasting tools and techniques which can assess them for predict the future
profit and sales for the company.
D3: Critical analysis of financial problem
It has been observe that growth and performance can only be determine, if there is no any
financial issues presented in an organisation. There are plenty of financial issues those are
categories as financial as well as non-financial terms. Some of them are related with
productivity, analysing short term finance requirement and so many other are issues those are
affecting profitability of the company (Renz, 2016). Under this, a abundance of finance related
problems in firm can develop a negative impact on business. It also impact on development and
profit level of firm in a negative manner. In context to this, it is a responsibility of employees to
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use better system for get over from these problems. In order to this, balance scorecard is a proper
method in solving issues of firm.
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TASK 4
P5 Various financial problems and measure to remove it
Management accounting is basically used to analyse the financial statements and reports
to frame the decision making process and making business strategies. There are various type of
business fund in business environment. There are various type of financial problems are fount in
organisational context.
Ascertain and underline the difficult factors
Finance is one of the important factors which works as a blood to run the functions and
operations of an organisation in a smooth way. Finance is an essential resources which is used to
purchasing the raw material, for the payments to creditors and repayment of loans etc. Finance
managers and accountants are the main persons which keep analysing the requirement of finance
for upcoming years and future events (van der Steen, 2011). There are various type of finance
sources are found which remain helpful to excite the operations and management in effective
manner. Conflicts and problems are bifurcated in separate parts to ascertain the liabilities in
respect of utilisation of finance resources. Problems are categorised in lower finance
requirement, unexpected and sudden requirement of finance other financial factors which
remain associate with the financial events and actions.
framing budget
Budget is a process of forecasting the future events and incidents before the given time
duration and engagement of task accordingly. This is one of the best practice which remain
helpful to ascertain the requirement of finance. Budgets provides an overview to allocate and
appropriation of financial resources to required areas fields. There are various types of budgets
are made such as cost budgets, finance budgets, flexible and fixed budget, sales and purchase
budget. These are the budgets which helps to identify the finance requirement in respect of
organisation. Financial statements, cost reports and accounting procures which are followed in
last years are the main sources to frame the budgets for further years. This is the process of
determining the actions requirement of sources as material, labour and overheads. Accountants
and finance managers become eligible to ascertain the amount of finance
Prioritise financial needs
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There are various type of transactions and business activities operated to execute the
functions and operations of business. Preference shares, equity shares and debentures are the ain
sources of generating the finance. Finance managers and analyst keep trying to sort out the issues
an challenges in respect of generating the finance remitment. They analyse the cost of repayment
such as debentures contains high cost of repayment and interest charges which decrease the
profits and income. However preference share are one of the finance source from where an
organisation can generate the finance. Organisation issues the share in public and all the share
holders are considered as owner of company. Analysation of cost of capital is one of the
analysation technique which helps to communicate the finance sources with the management and
operations.
Find out small steps
once the financial problems and conflicts get detected the another step is to bifurcate the
allocations in small steps. Accountants and finance managers keep aside the liquid transactions
and events from the fixed and long term finance requirements. Payment of short term liabilities,
payment of outstanding expenses and debts, payment of provision for taxes are the major liquid
transactions which contains immediate payments requirement. Analysing the requirement of
finance to met the short term requirement of finance is one of the common problem foud in
general business and organisational structure.
developing plans to overcome financial problems
Making plans and strategies regarding financial problems are another financial problem
which occurs while operation and management of organisation. These are the some supporting
plans and strategies made subject to overcome financial problems of an organisation. It is not
require that all the supporting plans are availed and utilised subject to met financial needs. These
plans supports in challenging situations and further events.
There are various financial issues that making huge impacts on the performance of an
organisation. This will affect them to attain performance in appropriate manner. Some of them
are mentioned underneath:
Profit Level: If the company is getting continuous losses during an accounting year. It
would directly make impacts on the profitability of an organisation.
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Productivity Level: It Unicorn grocery is not able to make as per the set limitation of
products. It would create low productivity. Company needs to maintain their set level of
production so that they can deal with any unethical situations.
Product and service quality: Most of the company's make their focus on increase their
product and service quality so that they can get maximum profitability. With improper service
delivery reputation of the company will also get down.
Delivery or turn around time: Without having adequate finance the production get
hamper. With this the major impacts are seen over the on time delivery of products to the
customers would not get completed on time.
To remove above problems company need to use various tools and techniques. Some of
them are discuss underneath:
 Key performance indicators (KPI): It is known as a quantifiable measure to analyse
success of an organisation. Most of the company use to analyse past and current time
performance of employees and firms operations. This will remove gap those are arises in
an organisation.
 Budgetary targeting: By the help of proper planning through making effective budgets
financial issues can be remove. It can assists in analysing operational, sales and
profitability aspects of an organisation.
 Benchmarking: It is a set standards which is prepare by the company in order to deal in
any critical situations. Company need to operated according to the set standard so that
competitive advantages could be gain.
 Financial governance: It is related with government policies which is been made by the
in order to regulate any business operations. If operations are done according to proper
rules and law the chances of mistakes can be remove easily.
M4: Analysis of financial problems
It has been seen that financial issues such as profit and productivity level. These issues
affect the company growth and sustainability. In order to remove these financial problems
various tools and techniques needs to be taken into account (Balance scorecard connects with
organisational goals,, 2017). It can impact on the development, profit level and also reputation
of an organisation. In context to get over from all problems, there is a need to employer to use
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effective and useful techniques which can control and monitor all problems. Under this,
benchmarking, KPI and financial governance all are the useful techniques for firm.
CONCLUSION
From the above report it can be concluded that adopting management accounting system
can reduce remove problems of an organising related to expansion of business. Their are various
kind of management accounting tools which can be used for minimising cost of operation. They
also help company in making decisions expansion of business. Income statement can be made by
using marginal and absorption costing. Their is a big difference in these methods, it is mainly
related to treatment of fixed cost. Planning tools play crucial role at the time of formation of a
budget. Their are various reporting methods, like account receivable, account payable etc.
Reporting is related to delivering the making reports for managers so they can analyse the work
which company has done in past and make decision accordingly. Financial problems are part of
every business. They can be resolved by using tools like KPI, financial management,
benchmarking etc.
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