Types of Management Accounting Systems and Reporting Methods

This document provides an explanation of different types of systems of management accounting along with their essential requirements. It also explains various methods used for reporting of management accounting. The importance of management accounting systems and their integration with MA reports is discussed. The document focuses on Cream Limited, a medium-sized enterprise in the UK.

Management
Accounting

Contents
INTRODUCTION...........................................................................................................................3
MAIN BODY..................................................................................................................................3
TASK 1............................................................................................................................................3
P1 Explanation of different types of systems of management accounting along with their
essential requirements..................................................................................................................3
P2 Explanation of various methods that are used for reporting of management accounting......6
M1 Importance of MAS...............................................................................................................7
D1 Integration between MAS and MA reports............................................................................9
TASK 2............................................................................................................................................9
P3 Calculation of costs using cost analysis techniques and formulating of income statement
under absorption and marginal costing........................................................................................9
M2 Techniques to prepare income statements...........................................................................12
TASK 3..........................................................................................................................................13
P4 Explanation of budgetary control along with description of planning tools and advantages
and disadvantages of all of them...............................................................................................13
M3 Role of planning tools.........................................................................................................16
TASK 4..........................................................................................................................................16
P5 Comparison of organisations on the basis of use of management accounting to respond
financial issues...........................................................................................................................16
M4 MA to respond financial problems......................................................................................18
D3 Role of planning tools to solve financial issues...................................................................18
CONCLUSION..............................................................................................................................18
REFERENCES..............................................................................................................................20

INTRODUCTION
MA is a broader term that all executives ought to recognize to improve the organization in which
they operate. It is a strategy that allows internal stakeholders to assess whether or not the entity
operates correctly. By help of this, all information on business performance is captured. It is
important for all organizations to make sure they pay importance to it to meet all defined targets
and objectives (Barr-Pulliam, 2019). Basically, this accounting is completely different from
financial accounting but its importance is similar as this accounting. As by help of this
accounting they can take crucial decisions on the grounds of produced internal reports. The key
objective of this report is to explain the principle of management accounting and its application
in the organization. The project is focused on Cream Limited, one of the UK's medium-sized
enterprises. The business markets different nutrition items on the market. Some are waffles, ice
creams, and bagpipes. The assignment covers a number of topics, such as management
accounting, information processes and documentation and the usage of multiple cost control
methods in formulating the organization's income statement. In addition, this report includes
different forms of planning methods utilized in organizational monitoring and evaluation of
entities focused on management accounting.
MAIN BODY
TASK 1
P1 Explanation of different types of systems of management accounting along with their
essential requirements.
Across all the organizations, the administrators use a specific method to evaluate how successful
or negative the attempts they create to boost company results are done. It is called management
accounting that lets all internal shareholders assess the company's results. The Board of Directors
is assisted in Cream Limited management accounting to evaluate the true growth of the
company. With this aid, workers are often deciding if they are rising or not in the future through
the company in which they operate. While planning to achieve all the company's long-term
priorities, managers need great importance in ensuring they utilize them in order to track and
regulate the company's efficiency (Jiambalvo, 2019). In the management accounting there are a
range of accounting systems and each of them play a key role in the context of different

departments of companies. Eventually, each department of company has an integration of MA
systems. Companies who implies below mentioned accounting systems they lead to higher
sustainable success. It becomes possible because each department coordinates their activities in
accordance of different accounting systems.
Most businesses use multiple forms of management control systems to ensure consistent
performance of scheduled operations. It is important for managers to use various types of
programs in order to perform all operations properly. Cream Limited's management gives
attention to different forms of them, such as costs reporting, price optimisation, inventory control
and job procurement. Managers evaluate the overall output of companies using all of their
internal records. In Cream Limited, all of them are listed in detail below:
Inventory management system- Managers of most businesses use it to retain accurate
knowledge on all the materials that they use to make goods marketed to consumers. In creams
limited, they produce all the products that customers need are made by holding all the products
according to their preference (Maalouf and El-Fadel, 2019). This accounting system is too
crucial for those companies who are involved in manufacturing operations. It is so because by
help of this accounting system, they become able to know that how much quantity of material
they have in their stores. Due to this, companies take suitable actions in order to determine
whether they need to purchase new material or not. The process lets managers insure that they
have all the things they need to produce ice-cream, waffles, doughnuts etc. There are several
forms of inventory control schemes that the company can use in the handling of products. Some
of them are listed as follows:
 AVCO (Average Cost Method): All items are used or rendered through this system of
inventory control on the basis of average cost.
 FIFO (First in First Out): All companies use previously taken stocks for operational
tasks during FIFO procedures.
 LIFO (Last in First Out): Newly purchased goods are used for the manufacture of
products according to this inventory control system process.
FIFO is used in Creams Limited by the above-mentioned forms in inventory management
systems so that administrators can efficiently utilize all of their products before they expire.

Essential requirements- For the company it is really necessary as it deals in organized
handling of the products and the correct conduct of all activities. This also implies that all
products are managed by the manufacturer in order to satisfy consumer requirements
Job order costing system: This is one of the key systems used in all businesses that operate on
different forms of operation (Bai, 2019). This is primarily designed to gather information
separately from other activities. Creams Limited uses it to specifically record consumer
expectations so as to satisfy the customers 'desire. The company is enabled to meet its lengthy-
term goals, such as higher consumer loyalty. It guides supervisors to insure that they can carry
out their operations according to customer preferences. In the context of above company, they
determine cost of each produced item by help of this accounting system. It becomes possible
because under this cost of each job involved in various activities is computed. On the basis of
this, it becomes easier for finance departments to determine cost of each item which is produced
under their operations.
Essential requirements -Creams Limited provides an extremely important job order costing
system as it can be used to efficiently fulfil the consumers 'needs. In fact, achieving market goals
such as better income and highly satisfied customers will also gain.
Price optimisation system: The primary objective of this management accounting method is the
determination of the correct price on all products produced by a business. Creams Limited
Managers use it to determine whether they are able to attract a large number of buyers at the
price level on all their goods (Soler Porta, 2019). The company is helpful to identify buyers
'reactions to the rates they want to pay on anything they offer. Eventually, in the absence of this
accounting system it may become difficult for companies’ managers to attract more number of
customers. This is so because if prices of products will be higher than customers will not like to
buy products. Hence, by help of this accounting system, it becomes easier for above company’s
sales department to set price at a level on which they can generate higher revenues.
Essential requirements -Creams Limited requires it so the managers can boost their profits
by providing the correct price on all the products offered by it. This will also allow the
organization to determine whether it can meet all of its goals by finding the best prices on
the products it offers.

Cost accounting system- It is the latest management accounting method used primarily to
measure the expenses of each activity conducted by a company to accomplish any of its
corporate goals (Clemente, 2019). This accounting system is not limited to any particular cost
calculation. Under it, various types of costs are calculated and estimated such as direct material
cost, labour cost and many more. On the basis of it, managers formulate different types of
strategies in order to reduce cost as much as possible. In Creams Limited managers are used to
evaluate all of the expenses needed to meet all the specified goals. By doing this, the
management is aware of all the costs of the implementation.
Essential requirements: Creams Limited uses cost management method as it can enable
administrators assesses the actual costs of all operations. On the basis of it, the finance
department of above company keeps cost of different kinds of activities lower as much as
possible. As well as it is essential for identifying cost of various kinds of operations including
direct cost, indirect cost etc.
P2 Explanation of various methods that are used for reporting of management accounting
For the majority of entities, the internal records and reports known as management
accounting records are generated through a common process. This must be centralized in order to
assess the company is successful or poorly working (Stancheva-Todorova, 2019). Creams
Limited also requires executives into account to insure that they meet their corporate targets.
Herein, this is important to know that these reports are too useful for companies because under it
financial and non financial information. On the grounds of this information, managers take right
decisions which leads to higher sustainable success. There are various approaches for recording
details on administration accounts. They are all listed in the following:
Account receivable report- It relates largely to the processing of consumer records, which
would compensate for and acquired products on debts in the future. Eventually, this report is
widely used by finance department of companies as they can derive key information by help of
this report related to how many debtors are not paying debt amount after the due date. In Creams
Limited, the management uses it to retain detailed information on the sum owing that the
consumers would be collected at a due date. This allows the entity to evaluate the real outcomes
that will be obtained in the future.

Inventory management report- It is related to the documentation of all items for all business
operations utilized by a company. Under it, information is gathered by help of stock management
system. In this report information related to quantity of each stored item is included such as how
much quantity of raw material, finished goods they have. It helps in minimizing cost of
inventory. This report is developed by managers in Creams Limited to evaluate whether they
have adequate ingredients to sell specific goods to consumers accordingly. This helps in to order
goods in a timely way, such that unsatisfied consumers may be ignored, is helpful to the
company.
Performance report- It computes overall performance of various aspects. It is helpful for those
companies in which employee turnover is higher (Ahmad and Al-Shbiel, 2019). This is so
because by help of it, manager promotes to employees on the basis of their individual
performance sheet. The Creams Limited Manager also formulated this so that it can assess the
company's success and identify the correct contributions made by workers to lead to business
development. The company has a benefit as it will allow management to encourage all workers
to earn incentives and rewards depending on their performance.
Budget report- This is also linked to the information that organizations, in compliance with
their requirements, allocate resources across all divisions and that the activities will be carried
out. Creams Limited also requires this framework to insure that all planned operations are carried
out in the already agreed budget. This is helpful for the organisation, because the departments
can be given enough resources to meet all their roles. In addition, this report is useful for
companies in order to find out variation between actual and estimated cost as well as income.
Due to this managers take suitable steps for next years’ accounting period.
M1 Importance of MAS.
System Name Benefits
Cost accounting system The estimation of the overall expense of different
projects and activities is consistent with this accounting
system. It enables to managers about analyzing cost of
different operation. In the above-mentioned business
dimension, this accounting technique is used to track the
true cost of output and to handle over-estimated

activities.
Job costing system It is beneficial for companies to measure the cost of
every produced output number (Aureli, Cardoni, Del
Baldo and Lombardi, 2019). It is used in an entity that
produces a large number of products. That is because by
this administration of the company find out cost of
various output individually. Such accounts are used to
measure the expense of each manufacturing commodity
by calculating and evaluating the job costs of the
company mentioned above.
Price optimization system As per market policies, businesses can assess the price of
goods. It analyzes market dynamics and consumer
requirements. Depending on this, business executives
evaluate and assess demand trends and sets prices. The
department of sales of businesses commonly uses this
accounting system. Their distribution team sets product
prices in the above according to market preferences in
Creams limited and according to their rivals' behaviours.
Inventory management system The value of the stock retained is calculated effectively
by this accounting. As mentioned above, this accounting
system evaluates on the basis of specific styles of
procedures, including LIFO, FIFO etc. Due to this,
managers analyse of cost of inventory effectively. The
aim of it is to minimize raising measurement costs. It is
applied at the Creams limited so that production costs
can be reduced.
D1 Integration between MAS and MA reports.
The MA includes a number of accounting systems and reports that follow business
process and companies (Berry, Broadbent and Otley, 2019). Their respective divisions with
Creams limited, involve the accounting systems. The price optimization system is integrated into

the sales department in order to increase business revenues. MA reports are also linked, close
accounting systems, to business cycle. The inventory report affects the department of production.
For example, their managers use specific reports for corrective action in the retail sector in the
above-mentioned business. Other reports often involve departments like the finance department
of above-mentioned companies is compliance with the accounts receivable report to determine
the credit facility for customers. This link between company processes and accounting systems
results in greater market performance.
TASK 2
P3 Calculation of costs using cost analysis techniques and formulating of income statement
under absorption and marginal costing
Marginal costing: This is used to calculate the costs of each individual unit that they produce
along with the pre-determined units produced (Wilkerson and Bassani, 2020). The managers in
Creams Limited calculate the costs of all additional products generated according to the needs of
the customers.
Absorption costing- Such costing system applies specifically to absorbing the expense of the
goods manufactured by supplying them to the company in Creams Limited, to insure that all the
expenses involved in the manufacture of various things and the sale of them are recovered (Zandi
and Lee, 2019). This is the following calculation:

M2 Techniques to prepare income statements.
In order to generate financial statements, various forms of techniques occur. The system
they use to report actually relies upon the companies (Biddle, Ma and Song, 2019). The above
analysis generates profit and loss reports on behalf of two generic methods marginal and
absorption costs. The net profit performance of these methods is different because of the way
costs are taken. Different types of job and material variances in keeping with a given calculation
are determined.
D2 Interpretation of produced income statement.
Based on the above prepared income statements under absorption and marginal costs, the
net benefit under marginal cost may be estimated at 50,000 and -25,000. The profit is also close
to that of 50000 and -25000 in the same period, along with that of absorption cost. Variances,
including labour variances and content variances, are often measured.

TASK 3
P4 Explanation of budgetary control along with description of planning tools and advantages and
disadvantages of all of them
It is referred to as mechanism by that companies prepare the projected budget and evaluate
the real performance of the budget to assess the deviations if any are possible. When comparing
the figures calculated with the figures in fact, an organization's administration is able to detect
variations and then take prompt corrective steps without delay. This is the process that ensures
that the expenditure limit is sufficient by senior management of Creams Limited. This control is
critical as excess expenditure has a negative impact on corporate income. Budget control is used
as an organizational mechanism for managing expenditures, including budgeting, organizing
various departments, defining roles and obligations, evaluating output with budgeted results with
achieving results that are as competitive or efficient as possible. It is being used for companies in
order to take corrective actions regards to financial aspects. It becomes possible because on the
basis of this variation of income and cost is computed in an effective manner.
Creams Limited's primary purpose in using budgetary control is that it is an efficient mechanism
which plays a key role in the company's success (Horvat and Mojzer, 2019). An efficient
budgetary control system tends to coordinate multiple operations and ensures that the
organization operates efficiently and consistently. It also draws together concepts from various
management levels of budget planning and promotes co-ordination between different
departments. As the budgetary management system offers an effective strategy, it guarantees that
operating capital and other services are adequately accessible in the organization. Basically,
budgetary control is useful for companies in order to take variation between cost and actual cost.
This is so because under it, each item’s cost is mentioned under budgetary control method.
It needs various aspects such requirements include supporting the high management level,
setting up an organisation's responsibility centre, measuring a company's goals, realistic targets,
organizational preferences, staff participation, coverage in certain aspects in operation, good
accounting, etc. Herein, below some planning tools are mentioned below in such manner:
Cost budget: This is known as a financial plan for specified client expenditures for the preceding
year. This lists the expenses involved with operations and processes. Which is projected future

cost that a company will pay in the potential. By help of cost budget, the manager of above
company identifies key difference between actual costs an estimated cost for a particular time
period. It is essential for those companies which involves in vital range of operations. In the
absence of this budget, it may become difficult for companies to find out actual amount of cost
and estimated cost.
Advantages:
Cost budgeting offers beneficial ways to control incoming company expenditures.
It facilitates the transition to profitable channels of capital and other services.
Using cost analysis inside Creams Limited develops a mindset of cost awareness, encourages the
efficient utilization of capital and provides an atmosphere for prophets within the enterprise.
Promotes productive competitiveness, administers competitive opportunities and offers any
employee in the company a sense of purpose.
By help of this budget, it becomes possible for manager of above company to analyze actual
level of cost for a particular time period.
Disadvantages:
It needs time during the process of determining the expense estimate such that the method
requires time. Management is often expects to provide very many in terms of spending and the
entire responsibility of the management if such standards are not achieved.
Price budgeting is just a method that does not remove it or control it. Administration cannot be
eliminated, but only achievable tasks can be performed by them.
The usage and performance of expense budgeting relies on both the management representatives
'commitment and cooperation.
In order to produce this budget, companies need an expert of accountant so that cost statement
can be produced. Due to which small companies cannot afford this budget.
Zero based budgeting: Every new period should be justified by all the spending in the budgeting
process. The process starts from zero base and the criteria and costs are analyzed for each
organization’s purpose. Managing Creams Limited demands that increasing investment be
explained in this budgeting approach, before incorporating it in the actual budget The primary
aim of this budget is to eliminate additional expenses by taking into consideration situations

where expenditures can be reduced (Rosenthal, 2019). One of the key features of this budget is
that it starts with the zero bases. It does not consider past years’ financial information. As well as
this is useful for companies in order to make accuracy financial activities. The following are
some of the benefits and drawbacks of utilizing zero budgeting for Creams Limited:
Advantages:
Zero-based budgeting is an effective approach to encourage businesses to manage money
efficiently as it doesn't rely for past budget figures but rather requires real numbers into
consideration. In addition, this budget is helpful for companies in order to make accuracy and
transparency in prepared financial statements.
This form of budgeting offers greater cooperation and teamwork within the organizations and
motivates staff to take decisions.
It helps find cost-effective options and potential incentives by removing unproductive or
repetitive tasks. As well as above company’s manager takes crucial decisions on the basis of it.
Disadvantages:
For companies it is a time-consuming method to move regularly toward an incremental or even
easier budgeting strategy. As a result, above company cannot focus on major activities because it
consumes too much time.
Every expense and every line item must be explained as an issue, and administerers need
preparation. Due to which, small companies can not apply this budget in their operations and
activities.
It does not provide enough human capital for certain departments as well as resources for it.
Capital budgeting- It is known as the mechanism used by the entity to classify the transactions it
has to approve and to decline of working capital proposed (Frick, Birt and Waters, 2020).
Capital budgeting offers a reasonable framework for analysis to help build a realistic
understanding of increasing potential fixed asset expenditure. This allows Creams Limited to
evaluate future big investments or projects. In addition to this, under it project of different range
of costs are evaluated that leads to better selection of project. In the aspect of above company,
they make decisions on the basis of performance of this budget. The below are some of the
benefits and drawbacks for companies using capital budgeting:
Advantages:

Capital budgeting helps Creams Limited in estimating the highest potential return on investment
options. They gets higher amount of return by help of this budget. It becomes possible because
by help of this they make analysis of various techniques.
It allows managers to make rational investment choices by taking all potential alternatives into
account.
Disadvantages:
Policies in the budgeting of capital are inherently irreversible and long-term.
Wrong capital investment judgment may have an effect on the organization’s long-term
durability. In addition, above company may face several challenges in the case when there are
too many assumptions in project evaluation.
M3 Role of planning tools.
In order to take correct budgetary decisions different strategies are used (Aini, Q.,
Alwiyah and Putri, 2019). Their accountants compile various budgets, such as the ZBB and
capital budget in the sense of Creams constrained. All such forecasts are able to track their
sources of revenue and to predict actual tasks and activities accurately. In addition, capital
budget links to making accurate projection of investments.
TASK 4
P5 Comparison of organisations on the basis of use of management accounting to respond
financial issues
Organizations face numerous financial challenges under the current competitive market
environment. Below are some common problems faced by Cream Limited:
 Inventory management- Because changes come so quickly on the market, companies
are experiencing difficulties (Li, 2019). When rivalry increases, consumers become
highly stringent and expect outstanding facilities. This offers the organization the
opportunity to handle its inventory.
 Lack of liquidity- Unexpected withdrawals, poor asset quality, over lending, low profits,
investments, drop in asset prices, inability to maturity reserves, the accumulation of
deposits, etc. are causes of the instability of the company's issues.

MA methods to respond financial problems: Key performance indicator- This is defined as a type of method that is related with
analysing financial and non financial aspects of company. Under financial elements
profitability, revenues etc. are included. While under non financial elements stress
management, relation between employees and managers etc. are included. In the aspect
of Creams limited, they have used this technique to solve their financial issues.
 Financial governance- It is form of accounting method that is related to making
systematic record of financial data so that issues regards to companies can be solved (ter
Bogt, and Scapens, 2019). The tool is often used as a monitoring system to address
financial problems. This is because the data are arranged to improve financial results.
Comparison of 2 organisations based on use of management accounting system:
Basis Creams Limited Harvey Water Softeners
Issue face by
company
There is an issue with the proper
management of the company's stock.
Instead of ineffective communication
and faulty decision-making, business
management has problems keeping
product.
The problem is the liquidity
shortage. It has insufficient
funding to work successfully and
safely in its activities and
operations.
Management
accounting System
The stock management method is
sufficient to solve stock issue. This
system leads to the achievement of
efficiency and profitability of
processes and events.
This also leads to less manufacturing
price and to raise income and
revenue. This automates manual
functions and lets consumers fulfil
their specifications efficiently
The cash management method is
ideally adapted for managing
issue of lack of liquidity. This
helps retain the profitability level
of the company by preserving the
timing of sales, profits, cash
flows and short-term acquisition
plans. It relates to the control of
all cash flows in the business. It
allows organization to sustain
adequate cash rates that
guarantee the smooth execution

of business operations.
Technique The implementation of key
performance indicators is valuable for
business managers to monitor
inventories and enhance efficiency
(Hiebl and Mayrleitner, 2019).
Financial governance is the most
efficient strategy to gather,
manage, track and regulate any
of the company's financial tracks,
from which all financial
activities can be handled
effectively and that sufficient
liquidity inside a business is
preserved.
M4 MA to respond financial problems.
The only way to tackle financial problems is with quick time to review the MAS
(Doktoralina and Apollo, 2019). Like the aforementioned business, issues were successfully
resolved by the process of Key performance indicator by evaluating their actual results and
addressing their problems efficiently utilizing this accounting technique. Much as the
competitive business, they have used financial governance to prove that accounting processes
and technologies are valuable to solve problems.
D3 Role of planning tools to solve financial issues.
Budgets can be described as budgetary plans relevant to the basic competitive planning
framework correlated with financial performance forecasts (Weetman, 2019). Many budgets are
used within the above Creams as operational budgets, adaptive budgets and many more. The
success of each department is correlated with each planning method. The ZBB, for example,
aims to address financial challenges. In fact, the capital budget leads to addressing budgetary
problems.
CONCLUSION
The above project report concluded that most organizations utilize management accounting
to monitor the gains achieved by them in their attempts to enhance efficiency. Management
departments and systems are various types utilized by companies in the assessment of the

actual business situation. The companies are often employed to insure that various cost
accounting methods, such as marginal method, absorption produce gains or losses. Various
predicting methods are also being utilized to forecast and assess the expenses for companies
under organizational control. Companies utilize strategies like benchmarking, KPI and
financial governance to identify and address financial problems.

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