Fundamentals of Management Accounting

Rezaei Pitenoei, Yasser; Moshashaei, Seyed Mohammad; Abdollahi, Ahmad; Riahi, Fateme

doi:10.22124/psug.2025.9394

Fundamentals of Management Accounting

Document Type : Original Article

Authors

¹ Associate Professor of Accounting, University of Guilan, Rasht, Iran.

² Department of Accounting, University of Guilan

³ PhD in Accounting and University Lecturer

⁴ PhD student of accounting department, Gorgan branch, Islamic Azad University, Gorgan, Iran.

10.22124/psug.2025.9394

Abstract

The essence of management is decision-making, and the decision-making process is completed by obtaining correct, reliable and timely information. The speed of changes in the economic and technological environment has caused the importance of information and data related to future events to double. On the other hand, the lack of correct categorization of this information and the inability to use it are equally effective in the failure of managers, as the lack of information about the future can lead to catastrophic failures in management decisions. Therefore, mastering the knowledge of management accounting, especially in the field of planning and budgeting, as a scientific, coherent and comprehensive framework, is considered a key solution in developing the management ability of managers of economic enterprises. In this regard, the purpose of the authors in writing this book is to provide management accounting content according to the new chapters of the accounting bachelor's degree approved by the Supreme Planning Council of the Ministry of Science, Research and Technology. In this book, an attempt has been made to use numerous examples as an academic book and with full coverage of topics and teaching tips on various topics including cost analysis, volume of activity and profit, types of budgeting, decision-making and related information, transfer pricing, Performance measurement and gross profit analysis.

Graphical Abstract