Académique Documents
Professionnel Documents
Culture Documents
Chapter 1
Chapter One
Planning
Directing and
Motivating
Controlling
Identify
alternatives.
Formulating long-
Begin
and short-term plans
(Planning)
Comparing actual
Implementing
to planned Decision plans (Directing
performance Making and Motivating)
(Controlling)
Measuring
performance
(Controlling)
Managerial Accounting
Financial Accounting Managerial Accounting
1. Users External persons who Managers who plan for
make financial decisions and control an organization
President
Treasurer Controller