원가회계와 관리회계 개론

Managerial accounting gives managers the information they need for planning and making decisions.
A key part of this is cost accounting, which provides the detailed cost breakdown of a product or process.
Consider Alex, product manager at Green Tech, responsible for overseeing the fitness bands segment.
During a quarterly review, Alex starts with data from cost accounting. He reviews the company's cost reports to evaluate the cost of each fitness band.
The cost breakdown, including materials, labor, and overhead, helps Alex spot ways to reduce costs and improve efficiency.
After reviewing the cost data, Alex turns to managerial accounting tools.
He checks the sales forecast, reviews the latest performance reports, and looks at the marketing budget. These reports show that actual sales are lower than forecasted.
So, he reviews the current marketing plan and shifts part of the budget toward promotions that can boost sales in the short term.
Together, cost accounting and managerial accounting tools help Alex control costs while taking steps to support stronger sales and steady growth.