Management Accounting Research Paper

The provided assignment is a research paper on management accounting, which includes a detailed analysis of several studies and articles. The paper explores the relationship between perceived environmental uncertainty and firm performance, as well as the adoption and success of contemporary management accounting practices in the public sector. It also discusses issues in the relationship between theory and practice in management accounting, strategy, strategic management accounting, and performance. The paper includes references to various academic sources, including journals and books, which provide a comprehensive understanding of management accounting research.

Management Accounting

Table of Contents
INTRODUCTION...........................................................................................................................1
TASK 1............................................................................................................................................1
P1 Management accounting system ...........................................................................................1
P2 Methods of management accounting reporting......................................................................3
M1 Benefits of management accounting system........................................................................4
D1 Critically evaluation of uses of management accounting and reporting in business.............5
TASK 2............................................................................................................................................5
P3 Calculation of absorption and marginal costing....................................................................5
M2 Range of management accounting techniques......................................................................7
D2 Financial report.....................................................................................................................8
TASK 3............................................................................................................................................8
P4 Advantage and disadvantage of budgetary control planning tools........................................8
M3 State the use of different planning tools and their application for preparing and forecasting
budgets......................................................................................................................................11
P5 Compare how organisations are adapting management accounting systems to respond to
financial problems.....................................................................................................................11
M4 Discuss how, in responding to financial problems, management accounting can lead to
success.......................................................................................................................................13
CONCLUSION..............................................................................................................................13
REFERENCES..............................................................................................................................14

INTRODUCTION
Management accounting is the tool that supports in preparing accounts and financial
statement of the company. This statistical information supports managers in making sound
decision for the growth of the organization. For the present study TMA Engineering Ltd is being
taken into account. Entity has employed 50 employees those who are capable to perform their
duties well (Bryer, 2013). Current assignment will discuss different types of management
accounting system and methods that are used for management accounting reporting in the
organization. Furthermore, absorption and marginal costing will be calculated in order to
analysis financial position of TMA Engineering Ltd. In addition, advantage and disadvantage of
different planning tools will be explained in this report.
TASK 1
P1 Management accounting system
From: Management Accounting officer
To: General Manager of TMA Engineering Ltd
Subject: Management accounting system
Introduction
In this various explanation of management accounting system will be given. Furthermore, types
of management accounting system will be explained.
Management accounting system
Management accounting is the tool that is used by firms to analysis the performance of the
company. It manages records of day to day cash transactions, debt, cash flow so that managers
can make sound business decisions. With the help of this tool management of the corporation
can effectively allocate resources and can enhance their revenues in the business unit.
Management accounting plays significant role in the TMA Engineering Ltd, it supports in
summarising necessary information so that formulation of policies can be done significantly. It
aids in making balance between expenses and income so that company can generate high profit
and can sustain in the market for longer duration. TMA Engineering Ltd is the small size
construction firm which has limited employees. It is very difficult for such small size firm that
to compete with big competitors. But if fund management and accounting of the entity is good
then it can support in managing operations well and increasing cash inflow in the business
(Hald and Thrane, 2016). Cited firm uses management accounting system in order to simplify
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financial statements and making effective control over its cash outflow transactions. This helps
the TMA Engineering Ltd in making effective decisions and earning high revenues.
Types of management accounting system
There are many types of management accounting system which are used in different types of
organization. These are as following:
Traditional cost accounting system
It is considered as one of the main management accounting system which is used by most of the
entities. Each firm has to allocate funds to manufacture final output. These expenses are such as
direct and indirect expenditures. Managers have to calculate these direct, indirect cost so that
estimation of total cost can be done properly. Entity has to look upon the overhead
expenditures, labour, material so that it can identify total expenditures and can allocate
resources accordingly (Joshi and Li, 2016). It is considered as one of the simple way because in
this system company list all its cost which are incurred in construction and accordingly it has to
add marginal profit in it. By this way it can generate necessary revenues in the organization.
But traditional cost management accounting system need impressive price determination so that
future complications can be minimized.
Lean accounting system
It is another management accounting system which is generally used for making necessary
changes in corporation in order make effective control over process. It is considered as most
suitable form of management accounting in the TMA Engineering Ltd because with the help of
this tool cited firm will be able to find production price. With the assistance of lean accounting
system entity can identify impact of lean improvement on financial performance of the
corporation. As TMA Engineering Ltd is the small size firm and have limited financial
resources so by using this tool company can be able to save money and minimize its cost as
well. This system will support the cited firm in reducing its expenditures and increasing its
revenues so that it can accomplish its objectives soon.
Throughput accounting system
It is principle- based ad simple approach of management accounting that supports managers in
making sound decision in the organization so that profitable improvements can be done in the
firm. It pays more attention on investments and their impact on the business. This supports in
identifying constrains in the construction and production system of the company so that
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necessary changes can be done in the corporation significantly (Soheilirad and Sofian, 2016).
This management accounting system in applied in such places where firms do not have
adequate production capabilities, labour and other resources. With the help of this tool
managers can analysis issues in accounting procedures and can manage its operations well.
Transfer pricing system
It is another management accounting system which is generally used to sell products and
services from one to other subsidiary within the organization. It is cost effective way to manage
records of the company so it is considered as most suitable tool for TMA Engineering Ltd. It is
easy to control and conduct operations in effective manner.
Conclusion
From the above discussion it can be concluded that TMA Engineering Ltd needs to use lean
accounting system, it will support in making effective control over business transactions.
P2 Methods of management accounting reporting
From: Management Accounting officer
To: General Manager of TMA Engineering Ltd
Subject: Methods of management accounting reporting
Introduction
Current report will explain methods of reporting of management accounting.
Meaning of Management accounting reporting
 Management accounting reports are the essential part of any business that helps higher
authorities in monitoring the performance of the organization. By preparing these
records entity can keep eye on its expenditures and income that will assist in reducing
cost and increasing revenues (Nuhu and et.al., 2017).
 Management accounting reports are the performance indicator documents, that support
managers in monitoring progress of entity and making sound decision for the growth of
organization.
 There are various methods of management accounting reporting that can be applied by
TMA Engineering Ltd in its workplace. These methods will support the firm in
allocation of resources effectively and integration of activities so that desire outcome
can come out.
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Reporting methods
These methods are explained as following:
Budget reports
It is the internal report of the company which is used to compare the actual results with
expected outcome. Every firm make budget by estimating the future expenditures and
accordingly it allocates funds to each department. The main motive of preparing budget report
is to minimize unnecessary expenditures and increase cash inflow in the business unit. Budget
reports are prepared on the bases of resources available to the entity and its objectives. TMA
Engineering Ltd is small size firm which has limited revenues for such type of organization
creating single budget in a year is sufficient. On other hand if the corporations have large
business transactions and several hundred sales in a single day then these have to prepare
budget reports several times on quarterly bases. By preparing this report TMA Engineering Ltd
s can track its activities and can compare results with expected outcome. Budget report helps in
reflecting the inflow and outflow of cash in entity so that resources can be allocated
accordingly.
Cost reports
It is the method of management accounting reporting in which company has to prepare list of its
all cost such as raw material, labour charges, rent, utility bills etc. All types of expenditures are
needed to be considered so that company can run its operations well with the changing scenario
of market. That helps in running operations effectively and generating high revenues in the
business unit (Zimmerman and Yahya-Zadeh, 2011). Cost report includes direct, indirect all
type of spendings that are incurred in the business. Before preparing this report TMA
Engineering Ltd will have to collect all relevant information of all departments so that it can
identify total cost and can allocate resources accordingly. This report will be beneficial for
TMA Engineering Ltd because cited firm will be able to minimize unnecessary expenditures
and will be able to accomplish its goal soon.
Performance reports
Overall company performance can be measured by looking at its performance reports at the end
of financial year. It is prepared by combining budget and cost reports both. This supports the
entity in managing its operations well and making necessary changes in its operations so that
desired results can come out (Steed and Gu, 2014). This includes status, progress, forecasting,
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trends and variance reports. By looking at this report, management of TMA Engineering Ltd
can analysis its performance and can make changes in order to improve its performance. TMA
Engineering Ltd can use this method in order to identify loop fall in its working. By this way it
will be able to gain success and gaining competitive advantage as well. Performance reports are
prepared annually, quarterly or monthly bases. With the help of this tool company can forecast
things well and can accomplish its goal soon.
Other reports
There are many other reporting methods that can be used by TMA Engineering Ltd. These
reports keep transactions of cash flow and make decision accordingly so that entity can meet
with its objectives soon. These are such as customer complains report, suppliers reports etc.
This supports in identifying overall performance of company and its impact on business
profitability. With the help of these reports TMA Engineering Ltd can monitor its cash
transactions well and can minimize its issues. Purchase, sales reports are another reports which
can help the managers of cited firm in understanding scenario and implementing suitable
strategy so that desired results can come out. By this way TMA Engineering Ltd will be able to
enhance its production efficiency and will be able to generate more revenues.
Conclusion
From the above discussion it can be concluded that use of budget, cost and performance reports
are more effective. That can help in analysing performance of the company and making
necessary changes for the improvement.
M1 Benefits of management accounting system
Traditional cost accounting is the tool that can be used by TMA Engineering Ltd. By
using this system company can determine its direct cost and can make control over unnecessary
expenditures (Kotas, 2014). With the help of this tool cited firm will be able to allocate resources
well and generating high revenues. Lean accounting is another management accounting system
which is easy and simple tool. As it is less complex so it is easy for the small firm to implement
it in workplace. Throughput accounting is beneficial in making control over constrains and
minimizing cost as well. Transfer pricing supports in assessing total cost of production and
making control over it so that business can generate revenues.
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D1 Critically evaluation of uses of management accounting and reporting in business
Management accounting is the beneficial tool for TMA Engineering Ltd because with the
help of this system cited firm can identify its financial transactions and can make sound business
decision (Fullerton, Kennedy and Widener, 2014). This can help in accomplishing goal of the
company significantly. Cost, budget, other reports are effective for the entity. It assists in plan
activities well and enhance performance of the organization. On contrast, TMA Engineering Ltd
needs to tract activities properly so that it can prepare reports effectively. Otherwise, company
may face huge loss in the future. Management accounting sup[ports entity in minimizing wastage
and conducting operations in cost effective manner.
TASK 2
P3 Calculation of absorption and marginal costing
Marginal costing-
Marginal costing is the increase or decrease in total production cost by producing one
more unit of product or of service to customer. In manufacturing concern, marginal cost of
production decreases as the volume of output increases because of economies of scale in
production. Expenses are reduced too much extent because company take advantage of discounts
for bulk purchases of raw materials, optimise full use of equipment’s and engage more
specialised labour in carrying out production. Cost may be aroused as company will hire more
management, more labour and more use of machinery will be made by it (Giovannoni,
Maraghini and Riccaboni, 2011). This will increase marginal cost to company. Marginal costs
can be used by management for making production related decisions.
Marginal costs are bifurcated on basis of variability into fixed and variable costs. It helps
to determine prices n basis of marginal contribution. Marginal cost = Direct Material + Direct
Labour + Direct Expenses + Overheads. It also helps in determining and valuing stock. It helps
company to ascertain department and product profitability based on contribution margin. As
such, it is profitable technique which is used by TMA Company to conquer its objectives and
goals in effectual manner.
Statement of profit and loss on the basis of marginal costing:
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2. Absorption costing-
This costing helps company to ascertain cost by taking indirect expenses and overheads.
It means that units produced absorb all manufacturing costs. In simple words, cost of finished
unit in inventory will include indirect materials, direct labour and both variable and fixed
manufacturing overhead. This method is known as full absorption or full costing method.
Absorption costing is being contrasted with variable or direct costing. Some of direct expenses
includes manufacturing a product, raw materials used in production, and all of overhead costs
such as utility expenses, used in producing a good. Absorption costing includes everything that is
direct expense in producing a good at the cost base. It also consists of fixed overhead charges are
included as product expense.
All fixed expenses are counted, which reflects certain situation in which inventory is not
sold because assets remain part of company’s books at end of accounting period. As such, it
reflects more fixed costs attributable to those items within ending inventory. For TMA company
absorption costing will result in more accurate regarding ending inventory (Lambert and
Sponem, 2012). In addition to this. More expenses will be counted for unsold products, which
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reduces actual expenses reported. This eventually results in higher net income calculation when
compared to variable costing calculations.
Statement of profit and loss on the basis of absorption costing:
M2 Range of management accounting techniques
Marginal and absorption costing are two essential methods that can be used by TMA
Engineering Ltd in order to manage its cost and enhance revenues. Marginal costing is the
method which supports entity in identifying total expenditures require to be done in order to
produce products and services (Grabner and Moers, 2013). It is also known as variable costing
method in which company includes direct labour, material or overhead cost in order to identify
its net profit. It explains that if volume of output is increasing them per unit cost will get reduced.
In this method variable and fixed cost are shown by the managers separately so that management
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can make sound business decisions. On other hand absorption costing is another method of
management accounting in which all manufacturing cost are absorbed by units produced. It helps
in getting accurate results about production cost in the organization and management of
inventories.
D2 Financial report
To,
TMA Engineering Ltd
Date: 30th November 2017
Subject: Cost reporting
As per the calculation done by the management it is identified that gross profit of TMA
Engineering Ltd is higher in marginal costing as compare to absorption costing technique. The
main reason of this difference is that in the marginal costing method company do not involve
fixed production cost whereas in absorption it is needed to be involved. So it is found that TMA
Engineering Ltd should adopt absorption costing method because this can give fruitful results to
the entity that would be better in getting reliable results.
TASK 3
P4 Advantage and disadvantage of budgetary control planning tools
Budget is considered as one of the most important part of business unit, by preparing
effective budget company can allocate resources well, plan activities and make good policy.
Budgetary control is helpful for TMA Engineering Ltd because with the help of this system cited
firm can compare its actual performance with expected outcome (Baldvinsdottir, Mitchell, and
Nørreklit, 2010). This can support in identifying mistakes and improving performance of the
organization. There are many planning tools that can be used by TMA Engineering Ltd for
budgetary control in the firm. These are explained as below:
Incremental budgeting
It is the type of budgetary control planning tool in which management makes small
changes in existing budget in order to make new budget. In this type of system company looks
upon the last year allocation and its results and on the bases of previous year performance it
prepares new budget for the current year (Cadez and Guilding, 2012).
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Advantage
 It is one of the easiest way to prepare the budget and it can be verified easily. TMA
Engineering Ltd is conducting its operations as small firm so this can be considered as
suitable type of budget because by this way cited firm will be able to make effective
control over its expenditures.
 Incremental budgeting gives immediate response and impact of the budget can be seen
quickly.
 As it takes support of last year budget and on the bases of this budget gradually changes
are made in the current year budget. With the help of this planning tool TMA Engineering Ltd can maintain equality in all its
departments.
Disadvantage
 As scenario is changing rapidly so it is not possible that same cost will occur in current
years as it was in last year.
 As it is based on last year budget so no incentives are given to employees for their
creation.
 It promotes unnecessary expenditures in the organization.
Zero based budgeting
It is another type of budgetary control tool in which budget is prepared from zero base. In
this type of system management re-evaluate each thing and on the bases of research they prepare
the budget (Ismail and King, 2014). By this way company can justify all its expenditures and can
increase its revenues to great extent.
Advantages
 It gives more accurate results as compare to other budgetary controlling tools. By this
way TMA Engineering Ltd can reduce its cost and can get desired results.
 It is the great planning tool that supports in effective allocation of resources. With the help of this tool company can make effective coordination and communication
in its all departments so changes of occurring mistakes can get minimized to great extent.
Disadvantage
 Zero based budgeting is time consuming process because management has to conduct
deep research before preparing the budget (Covaleski, Dirsmith and Samuel, 2017).
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 For making the entire budget company requires high manpower and large number of
skilled employees those who can conduct research and can collect information about all
necessary expenditures.
 It is costly method and oppose new ideas.
Fixed budgeting
It is the type of budget in which it is assume that expenses are fixed and these will not get
changed. It does not get vary if production gets changed in TMA Engineering Ltd.
Advantage
 It is quit effective tool because it supports in measuring and examining performance of
the company significantly.
 With the help of this budgetary system TMA Engineering Ltd can make sound strategic
decision which can aid in its growth. Fixed budget keeps cost down so that company can generate high revenues.
Disadvantage
 If there is difference between desired results and actual results then company has no
option to compare it (Bennett and James, 2017).
 Lack of budget mobility is another weakness of this budget.
Flexible budgeting
It is type of budget which is flexible in nature, changes can be made as per the
requirement of condition.
Advantage
 It is the beneficial tool because with the help of this system TMA Engineering Ltd can
allot funds to each activity effectively. Continuous monitoring is another strength of this budgetary control planning tool.
Disadvantage
 It is very difficult to find accurate information about market conditions
 It is difficult to monitor the performance on regular bases, if any mistake takes place then
firm may get failed to get desired results.
Activity based budgeting
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It is the type of budget in which management looks upon overhead cost and accordingly
it prepares budget. This can be used by TMA Engineering Ltd, cited firm has to report all cost in
its budget for getting positive results.
Advantages
 It helps in generating revenues from each activity. As all costs are involved in this budgetary system so controlling over expenditures can be
done significantly.
Disadvantage
 Management has to train its staff otherwise it would not be able to prepare a good budget.
 For preparing activity based budgeting company will require extensive managerial skills
and deep understanding abut the budget (Christ and Burritt, 2017).
M3 State the use of different planning tools and their application for preparing and forecasting
budgets.
Cash flow forecasting is the planning tool for forecasting for firm in effectual manner. It
assists owner of business in identifying peaks and troughs in bank finance. Cash flow forecasting
will assist in identifying constraints in which growth is to be managed. Cash flow forecasting as
a budgeting tool is useful fir business as it gives clarity to it so that enhanced decisions can be
made by organization in effectual manner. Another tool is fund flow statement, which deals to
analyse reasons for changes in two balance sheets.
P5 Compare how organisations are adapting management accounting systems to respond to
financial problems
1. KPI (Key Performance Indicator)-
It is a measurable value which depicts how effectively a company is achieving its
efficiency to accomplish its goals and objectives. It is performance measurement by company.
KPI defines set of values against which to measure. These raw sets of values, which are fed to
systems, are called as indicators (Shah, Malik and Malik, 2011). KPI is useful to assess
performance of firm, its employees and departments so that improvement can be made if there is
deviation in performance. In order to evaluate KPI, it links to target values so that value of
measure can be accessed as meeting expectations or not within the standards. It evaluates success
of organization as it provides evidence to company regarding its current position in market.
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Workers are evaluated through KPI as this measure the effectiveness of employee’s productivity
in achieving organizational goals in effectual manner. It is useful accounting system to cope up
with financial problems of company so that it may not waste valuable resources and no spoilage
is observed.
 Financial governance-
Financial governance is an important accounting system which focuses on increasing
efficiency of financial matters in the company. It also focus on improving reliability of financial
management and reporting in the manner by which company can achieve its goals in effectual
manner. When firm is faced with multiple priorities including financial transactions, it arouses
the need upon governance of their financial processes in effective manner. It is then firm takes
financial governance as an accounting system so that it may strengthen financial position in
effective way. Financial governance is constantly seek by office of finance so that increase in
efficiency in management of financial close and compliance process can be introduced in
financial system of accounting. It can build control cycle so that risk adjusted insight with
unified financial reporting (Van der Stede, 2011). It enhances timeliness and quality of financial
reporting in firm.
 Budgetary target-
Budgetary target is useful accounting system in firm. TMA Engineering also uses it in the
manner, which provides it efficiency so that it may accomplish its goals and stated objectives. By
using this tool organization makes forecast about future operations in the way, which provides
and yields it maximum results and efficiency so that it may flourish in best possible way. This
helps to make budget target in best possible manner. Budget target is used to make the target of
budget by which organization can make provision regarding future to make fully optimised its
valuable resources in effective way. Budget is important for company because it provides clarity
to it to make good decisions on behalf of its resources. Budgets are prepared and then compare
with actual results so that it can be improved by taking any corrective action if any discrepancies
exist in it. As such, budget target is essential tool for firm.
 Balanced Scorecard-
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It is useful accounting system which is a performance metric used by management to
identify and improve various internal functions of business and their resulting outcomes is used
to provide valuable feedback to organization. Collection of data is vital to provide quantitative
results as managers to make decisions regarding it in effectual manner interpret information
gathered. The balanced scorecard is used to reinforce good behaviours in organization by
isolating four separate areas such as legs, involve learning and growth, business processes,
customers and finance (Ward, 2012). Balanced card is used to attain efficiency regarding its
objectives and initiatives that result from these four functions. TMA Company can easily identify
the factors, which hurdles company performance, and outline strategic changes tracked by future
scorecards. Company can easily implement this accounting system and can identify those factors,
which hinders organization performance in negative way. Firm also uses balanced scorecard to
make strategic initiatives and strategic decisions. This helps in accomplishment of goals.
M4 Discuss how, in responding to financial problems, management accounting can lead to
success
Management accounting helps organization to make enhanced decisions. It prepares
reports about internal factors of organization so that managers can make short and long-term
decisions. This makes quick and timely decisions, which achieves its goals and objectives in
effectual manner. Through management accounting, financial problems can be easily identified
which hinders organization success (Roberts, 2016). As a result, financial problems can be
solved by using budgeting tools and techniques by which managers can take decision and can
provide corrective action to improve upon performance. This eventually achieves organizational
goals in effective manner.
CONCLUSION
Hereby it can be concluded that management accounting paves the way for organisation
in achieving its objectives. It provides managers to use management accounting information to
make successful decisions. It has different methods of budgeting such as fixed, zero based
budgeting, activity based and incremental budgeting. These budgeting helps to forecast business
in effectual manner. As such, it is quite useful for firm to improve upon its policies and
decisions.
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