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CONTABILIDADE DE GUSTO×MANAGEMENT ACCOUNTING Fall semester 2012×2013 Midterm test DATE: Nov 7, 2012 LENGTH: 1h 20 m SURNAME AND NAME: NUMBER: Procedures: The test is composed of Parts A and B; The
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Contabilidade de gesto or management accounting is the process of preparing financial information for internal use by management to aid in decision-making.
Businesses and organizations are required to file management accounting.
To fill out management accounting, one must gather financial data, analyze and interpret the information, and create reports for management.
The purpose of management accounting is to provide internal stakeholders with financial information to help in planning, decision-making, and performance evaluation.
Information such as budgets, forecasts, cost analysis, variance analysis, and key performance indicators are typically reported on management accounting.
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