Management Accounting in Decision Making: A Case Study Report

This report delves into the core concepts and techniques of management accounting, using Creams Limited as a case study. It explores the differences between financial and managerial accounting, highlighting the importance of managerial accounting in decision-making, risk management, and achieving business goals. The report covers various managerial accounting systems such as job costing, price optimizing, cost accounting, and inventory management, along with their essential requirements and applications. It also examines different types of managerial reports, including budgeting, accounts receivable, inventory, performance, and job costing reports, explaining their significance and how they aid in effective management. Furthermore, the report contrasts marginal costing and absorption costing, providing income statements for illustration. The report emphasizes the integration of managerial accounting systems and reports for maintaining sustainability and achieving competitive advantages, particularly for companies like Creams Limited.

Management Accounting Concepts and Techniques in Decision Making
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INTRODUCTION
Management accounting (MA) can be use as tool of accounting process which is apply by
business organizations to effectively utilized their accounting information for managerial
process. In other words, it is a procedure in which data collected by accounting procedure has
been used to take essential decision in order to attain future goal of the businesses organization.
It is also use for risk management purpose (Barros and da Costa, 2019). In order to understands
the concept, Creams limited is selected for this report. It is located in United Kingdom and this is
a medium sized plc which offers creams, ice cream and other dessert products to the consumers.
In the project use of various managerial accounting system and their importance with reporting
tools has been critically described. It also considered the reason of how companies suffers from
financial problem and use of managerial accounting principles and tools to overcome theses
problem has been clearly briefly.
TASK 1
MA is systematic procedure of recognizing, assessing, collect, and representing book-keeping
data in an effective way to various stakeholders.
Financial Accounting: This is defined as a form of accounting which is linked to preparation of
financial statement at the end of financial year. (Badolato, Donelson and Ege, 2014).
Managerial Accounting Financial Accounting
Under it, both monetary and non-monetary
data are contained.
In this only financial data is included.
In it, managerial reports are produced as per
the need of company.
While in this accounting different kinds of
financial statements are prepared.
There is no need of auditing under this
accounting.
In this, auditing is done of all prepared
financial statements.
Business organizations use various methods for managerial accounting system which are
prescribed below:
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Job Costing System: Technique is implementing used for the purpose of identifying rate of
manufacturing each product of the company. It is a systematic process which starts with enquiry
received by manager for customer’s order and ending up by recording each element cost during
manufacturing process. This system used for tracking expense of each order received by business
organization.
Essential requirements- This is necessary for the above organization to measure costs separately
per growing operation. This is achieved by calculating spending rates in order to generate one
package of waffles and doughnuts in chocolate.
Price Optimising System: This system is implanted within business organizations in order to
determine prices of multiple products (Napitupulu, 2020). Manager use different pricing
strategies according to the life cycle stage of their organization, they decide price discounting,
and penetration when product is at its initial stage or decide high rice rate when it s at boom
stage. This system is used to analysis how demand affect price of the product.
Essential requirements- In Creams limited, the requirement for this accounting method is that
sales director decides waffles and chocolate doughnuts rates at a standard that is appropriate for
all groups, including consumers and business. This is achieved by carefully evaluating industry
dynamics and input from consumers.
Cost Accounting system: This system is formulated to understand the effect of cost on profits
and business performance of the organization. Manger uses various cost accounting techniques
to determine costs of manufacturing product and expense incurred during distribution process.
Job costing and process costing are part of it. It also considered standard costing which help in
analysis differences of standard and actually costing.
Essential requirements- It is needed to figure out cost of growing operation in Creams Limited.
The business's monetary department utilizes expense accounting framework to independently
classify costs of waffles and chocolate doughnuts in the products.
Inventory Management System: In this system various tools of stock valuation have been used.
With the help of LIFO, FFFO, average stock valuation method ma, maximum inventory level,
minimum stock level, EOQ, VED, ABC analysis techniques has been use through which
mangers can effective manger heir stock and control cost of maintaining stock within the
organization (Deepa, Palaniswamy and Kuppusamy, 2014).
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Essential requirement- In Creams limited this accounting method is needed for successful
management of retained inventory rates. Because they sell different forms of baked goods, and
with the aid of this accounting program, director is conscious of how many items are left unsold
at the end of each month.
Report is used by mangers as a statement of proof which describe detail summery of event.
Managerial accounting report is framework which are reared for take essential decision.
Following are the report prepared by business organizations:
Budgeting report: It is prepared for identifying performance of the business entity during the
process of evaluation of various departments’ performance. For preparation of budgetary report
past data has been utilized. This report also uses for analysing incentive amount given to
employers on the basis of their performance (Rosenthal, 2019). It included epees and income
amount of various quarters of the company. In the context of above Creams limited, their
accountants prepare this report which consists all kinds of information such as cost, income as
well as variation between actual and estimated outcomes. This detailed information is used by
finance division in order to take corrective steps for success of organization.
Account receivable report: It is formulated for improve credit policy of the company. These
type of report has been describing the number of default debtors and it also assist in identifying
causes of slow growth rate of the company. With the use of this report mangers formulate
effective policies through which debtor can pay their liability at given time period. Generally,
this report is mainly used in the institution where higher-based payment transfers are carried out.
Via it managers may decide their debtors' performance. The finance department in the
aforementioned organization Creams limited, in this report, uses vital information to recover
loans from debtors on time.
Inventory report: This report is use for determining stock level of the company. It contains
every details related to the stock. With the use of this report manages formulate effective
inventory control policies. This report describes detail regarding each stock level. It is most
useful report it also uses for effectively utilized business organizations scares respires. It is useful
for managing all the stock and risk of the company. The main purpose of this report is to
facilitate the division of manufacturing in taking the necessary steps on how many units are
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required. The above-mentioned Creams limited, in compliance with the details of this report,
manufactures various forms of food items. Data on all forms of commodities such as raw
resources, WIP and packaged items is included in this Report. This type of knowledge makes
administrators taking the correct steps.
Performance report: These types of report are prepared by business organizations in order to
identify performance of the work force within given time period. It is prepared on the basis of all
the reports prepared by manger (Situngkir and Napitupulu, 2019). It is summery of budget,
account receivables and cost report which is use for analysing performance. With the use of this
report mangers decided incentive to their employer which has performed outstanding. It will also
use for comparison of the performance of the company with their rivalries. This report is also a
tool for performance volition process and controlling proceed of management procedure of the
manger. In the context of above Creams limited, their human resource department utilize key
information about performance of each and every aspect.
Job costing report: This report has been formulated on the basis of information collected from
job costing system , on the basis of this al the essential decision has been taken regarding with
controlling the cost of fulfilling requirement of customer. This will useful in formulate strategies
ad proved base for run business in effective manner. Job costing system useful in formulate
budget .
Management accounting reports and system are different from each other even both are
consider as part of management accounting approach. However accounting system is use to
prove base for formulation of management accounting report as well as these provide essential
information which manager further use in order to preparing different types of accounting
reports.
MAS play vital part for Cream limited. Manager of this company use cost accounting
systems identify their cost and they use stock system through which they can analysis level of
their stock. Managerial account system uses to increase profitability and minimize cost of their
manufacturing process. It will also help in determining essential tools of business organization.
With the use of these accounting system mangers easily identify activities which are essential for
running business organization.
Essential requirement sf management accounting system
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Particular system Benefits
Cost accounting system This management accounting system are used
for identify cost incurred for run particular
business activities. Organization n the basis of
using technique of cost management system
which include, marginal, activity based
budgeting and standard costing can recognize
value of profit as well as this will useful it
attain objective of management accounting
which is decision making. They proved base to
organization structure.
Price optimization systematic Manage of Creams Limited use this system for
identify and formulate policies which is related
with select correct price through which
manager can able to provides satisfaction to
customers as well as attain profits. This is help
in attaining business profit which is related
with the dynamic nature of management
accounting.
Inventory management system By using various technique of inventory
management system Creams Limited able to
control their cost of manage inventory as well s
identify the value and range of maximum or
minimum level of stock required.
Job accounting system Implementation of job costing system is useful
for identify cost of each order which help in
find out business opportunities . Manager of
Cream Limited use this to recognize cost
required for find out value of each order.
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D1 integration of managerial office system and reports
Manager of Creams Limited apply managerial accounting system and report for
maintaining their sustainability level within the economy. Cream limited use various managerial
accounting tools through which they get essential information and prepared budgetary report.
This report is use as basis of decision taking. Manager takes decision regarding heir
predetermine goals and formulated effective strategies and policies to achieve competitive
business advantages (Chiang, 2014). The price optimization system is connected in the selling
team for example in the Creams limited to growth phase. The stock report is in relation to the
department of development. In above-mentioned business, for example, their administrators use
multiple reports for enforcement measures in the retail sector. In fact, other records are often
related to divisions of organizations such as the sales department of the above-mentioned
business making decisions on credit facilities to consumers in conjunction with receivable
accounts. The link among organization structure and accounting systems contributes to greater
performance of corporate organizations.
TASK 2
Marginal costing: It is most useful managerial cost calculation technique. In marginal costing
profit calculate on the basis of changing of profit from addition of each addition using it will help
in identify effect of additional unite changing profit ratio of the business organization. It helps in
decision making process and cost controlling process of the company.
Absorption costing: Under this technique cost calculate by using a systematical format. It is
useful for manufacturing business organizations (Lebedev, 2019). Main distinction between
absorption and marginal quotation are is that marginal costing does not consider fixed cost they
only show effect of additional unit and consider variable cost thus managerial costing also
known as variable costing on the other side absorption costing consider all the cost debit the
process of profit calculation.
Income Statement of Prime Furniture (Absorption costing)
Particular January February
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Sales 2500000 125000
Cost of sales:
Direct material 50000 50000
Direct labour 30000 30000
Variable production
overheads
20000 20000
Fixed manufacturing
overhead
40000 40000
Closing stock - 70000
Total 140000 140000
Gross profit 110000 55000
Less:
Variable selling overhead 30000 30000
Fixed overhead 30000 30000
Net Profit 50000 50000
Marginal Costing Statement
Particular January February
Sales 250000 125000
Marginal cost
Direct material 50000 50000
Direct labour 30000 30000
Closing stock - 50000
Marginal Production cost
Variable overhead 20000 20000
Variable selling overhead 30000 30000
130000 80000
Contribution 120000 45000
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Less: Fixed manufacturing
cost
40000 40000
Fixed selling overhead 30000 30000
Gross profit 50000 - 25000
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M2 a series of managerial secretarial technique and organization reporting
Various management accounting technique use to play important role in Cream Limited.
Cost accounting system marginal costing, absorption costing, job process costing inventory
management technique all are used for maintain day to day transaction of the business
organization (Jasmin and Schiff, 2014). Inventory techniques are help in maintaining stock level
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of the organization it will help in enhancing revenue rate of the entity. Management reporting se
to provide various essential information regarding the organization which help in comparing
company’s performance with other and control accost as well as control future risk and
uncertainly of the business organization.
D2 create monetary reports that exactly apply and comprehend data for a series of commerce
activities
Financial report plays important role for Cream limited thus in each quarter manger of this
business organization formulated financial repost which help in analysis all the essential
information related to finance (Aien, Hajebrahimi and Fotuhi-Firuzabad, 2016). This report
contains all the vital tools and necessary data related to the transaction of finance all cost,
expense, future expense, all are considering within one financial report it will help in interpreting
business financial performance to stockholder Manger of Creams limited use this report to
formulated financial statement and also use for calculating various ratios in order to assign
performance of the company with the use of financial report profitability of the company has
been increase.
TASK 3
P4 justification of the compensation and disadvantage of different types of planning tackle used
for budgetary control.
Planning tools: These are tools which are applied by mangers for plan business strategies in
order to achieve organizational goals.
Budget: It is prepared for determine profit of the organization for fix period of time. Various
tools have been applied by manger of Creams limited to control their budget. These are mention
below:
Budgetary control technique: These included those tools which implemented to control the
budget activites and us to reduce difference of budgeted target and achieved target. It is a
technique of planning control (Setiawan, Rahmawati and Widagdo, 2019). Following are the
tools of budgetary control:
Zero Base Budgets: The main purpose of theses budget is to provide accurate knowledge to the
business organizations. Zero based budgets are formulated on the basis of data collected by
researchers from initial level. Thus it is called Zero based budget. One of the main aspects of this
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proposal is that it begins with the bases empty. It's doesn't take financial details from previous
years into account. As well as that is helpful for businesses to render accounting practices
correct. A few of the advantages and risks of using zero budgeting with Creams Limited are as
follows:
Advantage:
Zero-based budget is an essential solution to motivating businesses to handle capital effectively,
because it does not depend on historical budget estimates nor allows actual data to be taken into
account. Additionally, this strategy is useful for businesses to make the planned financial results
correct and clear.
This method of money management provides better organizational cooperation and collaboration
and motivate employees to decide things.
By eliminating inefficient or routine activities it helps to identify cost-effective options and
future opportunities. In the basis of this, as well as the president of the latter business makes
important decisions (Joshi, and Li, 2016).
Disadvantage
For businesses going periodically towards a gradual or even simpler budgeting approach is a
time-consuming process. As a consequence, above-mentioned company cannot rely on big
operations because it requires so much time.
Any cost and line item needs to be described as an issue, so the administrators need to plan.
Because of this small companies are unable to implement this investment in their projects and
events.
Rolling Budget: It included in modern budgetary process. This type of budget is prepared for
short period of time. In this method budgets are prepared for quarterly basis and when the time
completed. Mangers formulated another budget on the basis of previously budget, in this budget
they consider all the errors of pervious budget. It is popular budget and many organizations use it
as their method of preparation of budget. In the aspect of Creams limited, this budgeting method
can be implemented for those activities which are common and expected to occur in every year.
One of the key specification of this budget is that under it, users do not need to expand too much
time & costs. Following are the advantage and disadvantages of the company by using this
budget (Hill, 2016).
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Advantage:
Rolling budget assists for more detailed preparation and monitoring. Hence, it assists in reducing
budgeting ambiguity. Rolling contingency preparations for the immediate future, rather than the
long-term. In terms of income and productivity, it lets the management realize where the
business is going.
Along with this budget is too easier to prepare it does not need any technical expert. Due to
which small companies can also consider this budget for projection of income and expenses.
Disadvantage
The main downside to rolling budgets is not getting tracked over the whole era. It's being revised
for gradual time only. However, there might be some new implications about the gradual era.
These expectations are not taken into consideration in the initial estimate.
In addition, companies cannot rely on this budget’s estimation for crucial financial decisions. It
is so because under this new activity are not added. This budget is just rolled out for next years
on the behalf of past years’ activities.
Activity Base Budget: In this type of budget statement are formulated on the basis of their cost,
that means mangers formulated budget according to their allocation of resources It is very
effective method of preparation of budget (Li, 2019). Under this budget each activity’s cost is
justified in an effective manner so that finance managers can get idea about how much cost is
occurring on a particular activity. In Creams limited, they can implement for monitoring of those
activities which are higher cost consuming. This budget has some advantages and disadvantages
which are as follows:
Advantage
This budgeting method focused on operation removes all manner of needless tasks, which allows
the company to reduce its expenses. The reduced money resulted in lower cost of manufacturing
products and services than those of rivals. It also lets the business maintain a strategic advantage
on the sector.
It helps in make transparency in cost analysis for those companies where huge number of
transactions are happened on a daily basis.
Disadvantage
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The main downside to adopting ABB is that enforcing it's more expensive and time-consuming
than other forms to budgeting. While all expenses involved with a commercial operation are
monitored, all technological information when they arise must be reported.
It dependent on performance involves a thorough knowledge of the various functional areas of
the organization. Unless the project planner were unable to grasp and analyse the market fields
that will contribute to incorrect budget planning.
Price strategy: Theses strategies also use as planning tool of the business organization. Manager
se effective price policy which help enhancing profitability rate of the company. Various type of
price strategies used by anger cost procedure price skimming, competitive prices and value based
pricing through which they can maintain their position in market (Fabricius, 2018).
Benefits: It will help in controlling price.
These are used for increasing profit of the company.
Benefits Determination of pricing strategy is risky process
It is rigid as once the price is decided by the mangers it is hard to change in pricing policy
Cost system: This planning tool is applying by business organizations in order to control their
cost and determine policy related to cost expenses. It considers all the types of costing techno
which include process, marginal, absorption, jib costing and standard costing. It is most
beneficial system of the company.
Advantage
 This is used for controlling extra cost of business organization
 This is used for decision making process
Disadvantage
 It is not essential that the methods provide accurate information
 It requires skilled employers to use cost accounting tools
Strategic planning tools: Theses included SWOT, PESTLE analysis, balance scorecard, all the
tools are use as environment scanning with the use of theses tools manger identify their strength
and weakness and it also use for evaluate performance.
Advantage
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 This tool used to analysis internal and external business environment of the company
 It helps in evolution of performance
Disadvantage
 It requires more time for using theses planning tools.
 These are basis on assumption and accounting standard.
M3 analysis the utilize of different preparation tools and their submission for prepare budgets
and forecasts.
Manager of Creams Limited use various planning tools in order to control their budget and
impendent effective policies. Various budgets will help in identifying company’s different
elements cost and profitability incurred from them. For this purpose, operating, financial,
production, master budget implemented by manger of Creams limited. Strategies tool and price
strategies use to determine future profit and budgets are prepared on the basis of these tools thus
all are interrelated and all are essential for business organization. All these tools are used for
marinating business organization performance and all are help in formulation of effective budget
through which they can achieve their predetermine business goals (Evans III, Moser, Newman
and Stikeleather, 2016).
TASK4
P5 contrast how entities are adapting running accounting systems to respond to monetary
problems.
Competition is increasing in the current market circumstance that tends to various types of
financial problems (Wachira and Wang’ombe, 2019). Those problems stem from insufficient
government planning and enforcement. Fundamentally, budgetary difficulties emerge due to the
scarcity of capital funds, because companies may not conduct particular tasks. Some financial
difficulties impacting Creams Limited this regards are described below:
Higher storage cost- It can be interpreted as a type of monetary problem arising in businesses
owing to a lack of careful stock control. This problem will have a detrimental influence on the
profitability of businesses and if storage is not properly handled then it will contribute to higher
costs in certain activities. They face this problem in Creams Limited because their stocks aren't
handled efficiently.
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Lower sales revenue- This is one of the growing financial problems different companies are
facing. This concern can be caused by incorrect marketing strategies, higher costs or many. This
problem can hinder a company's performance, because if sales are smaller than sustainability in
competitive market may be difficult.
MA methods to respond financial problems:
 Benchmarking- It contrasts a company's financial aspects to competitive companies that
seek to detect negative variations. This lets the client work out the causes arise from the
financial dilemma. In regards with mentioned company, they use the method to find their
specific monetary problem. Such as managers apply this technique to determine the issue
of inadequate protection of financial assets which is a big issue that can reduce the
overall productivity.
 Key performance indicator- This can be defined as a methodology linked to a
successful assessment of the financial and non-financial facets. From a financial
perspective, market competition, expenses etc. are listed, whereas employee stress rates,
relations etc. are stated in the non-financial context. By using this tool manager of
Creams Ltd company use to determine the error in accounting records due to which
conflicts are increasing within internal stakeholders (Gomes, Kneipp, Kruglianskas da
Rosa. and Bichueti, 2014).
 Financial governance- It can be described as a method in which a corporate organization
reliably reports the whole financial transaction over a given time span. In this approach,
the real monetary problems are defined, and approaches to the issue may be found.
Therefore, with the use of this MA tool manager of Creams Ltd make valuable plans and
tries to resolve these financial issues at initial level due to which profit margin are
decreasing. They use to look out every record with utmost concern so that these problems
do not arise again in future.
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Comparison of companies in order to solve financial issues by help of MAS:
Basis of difference Creams Ltd Sweet Williams cakes
Monetary issue They were challenged with the
issue of spending increases on
stock management. They have
suffered huge losses because
of this problem.
This organization confronted
the problem of reduced market
income and their inadequate
system of pricing was the
cause of this issue.
Management accounting
system used
Business manager has used
inventory control system as it
advises how to monitor
quantity of stock everyday
usage.
This company's sales
executive also used the system
for price optimisation. This is
so because product prices are
set according to economic
environment under it.
Way of using management
accounting system
To certain units that take more
time to sell out, this
accounting scheme was
introduced by the
aforementioned marketing
director as well as defining
certain units that are delivered
in less time. As a
consequence, they become
aware of certain products
efficiency.
In corporation, the price
optimization system was
introduced to identify external
forces such as feedback from
customers, business strategies
etc. Despite of that, the
business management imposes
a price cap dependent on
external environmental
evidence. As a result, their
sales income continued raise,
because the product became
manageable to buy for many
consumers.
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Financial problems are arising due to lack of monetary resource or mi uses of funds and
lack of managerial process of manager, in order to solve all these problems manger of Creams
Limited use various accounting functions, which includes, KPI a benchmarking it the help if
these tools company successfully solve their problem and attain success (Frias‐Aceituno
Rodríguez‐Ariza and Garcia‐Sánchez, 2014). When organization solve their problem then their
cash inflow activites enhancing and they also use effective polices for their debtor through which
they can easily cover their money. And it will increase sales revenue of the organization and also
help in build strong position within the market economy to strongly fight with their competitors’
business enterprises.
D3 estimate how planning tools for accounting react appropriately to solve pecuniary troubles to
lead organisations to sustainable accomplishment.
Planning tools play very important role regarding controlling financial problem of the
business organizations (Souza and Gasparetto, 2020). Manger of Creams limited use various
types of planning tools which includes costing methods, budgeting methods strategy planning
tools and different pricing strategies all this tools help in collecting data and by using this data
managerial accounting tools of key performance indicator, benchmarking is applied by business
organization in order to identify performance and then formulate polices to overcome financial
polices. With the integration of planning tools manger can evaluate reasons of low collection and
creditors policies and also they find reasons of financial problem and by using managerial
accounting tools they cut all the main causes through which company suffers from financial
problem
CONCLUSION
In accordance of above prepared report this has been inferred that business enterprises
use management accounting principle, tools to make effective policies with the use of different
kinds of MAS, cost account, job and inventory management system they take decisions
regarding their purchasing order or debtor or creditors policy. In aids with MA reports, they
analysis their performance of all business operations and they suffer from many problems,
marginal costing, absorption costing, budgeting, environmental analysis technique uses to
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identify main causes of the problems related to fiancé and other and with the uses of managerial
accounting tools, KPI, benchmark they can easily overcome or cut throat problem arise within
the organization.
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