Type
of management accounting information:
Management accounting information can be attributed to three things, namely information objects (products, departments, activities), the alternative will be selected, and the authority of the manager. Therefore, management accounting information is divided into three types of information:
- Full Accounting Information (Full Accounting Information). Full accounting information includes information of the past and the future of information. Full accounting information that contains past information useful for reporting financial information to the top management and the external company, profitability analysis capabilities, providing an answer to the question "how much money has been spent for something", and determining the selling price in a cost type contract.Full accounting information which contains the future information useful for the preparation of the program, determining the normal selling price, transfer pricing, and determining the selling price set by the government.
- Accounting Information Differential (Differential Accounting Information). Differential accounting information is estimated differences in assets, revenue and/or cost in the other action alternatives. Differential accounting information has two main elements, which is the future of information and differ between alternatives faced by decision makers. Differential accounting information that is only concerned with the cost of so-called cost differential (differential costs), which is only concerned with the so-called revenue income differential (differential revenue), and is concerned with the asset assets called differential (differential assets).
- Accounting Information Accountability (Responsibility Accounting). Accounting information is the information assets, income, and / or costs associated with the manager who is responsible for a particular responsibility center. Accounting information is information that is important in the management control process because the information has emphasized the relationship between financial information to managers who are responsible for planning and implementation. Thus accounting information is the basis for analyzing the performance of the manager and also to motivate managers to carry out their plans as outlined in their respective budgets.
