Role of Cost and Management Accountant (CMAs) In Short- Run Decision Analysis & Internal Control in Service Sector

Published in Journal

Shodhaytan (RNTUJ-STN) [RNTUJ-STN] (Vol:15/ Issue: 22) DOI: [NA]
Authors: Dr. L. N. Koli
Subjects: Multidisciplinary Academic Research

Year: Dec 2016
Volume: 15 / Issue: 22
Pages: 446-458
Publisher: RNTU
Source:
ISSN: 2349-4190
E-ISSN: 2457-0664
DOI: NA
Published URL:
Published On: Dec 2016

Article Details

Role of Cost and Management Accountant (CMAs) In Short- Run Decision Analysis & Internal Control in Service Sector – An Overview | Original Article

Dr. L. N. Koli in Shodhaytan (RNTUJ-STN) | Multidisciplinary Academic Research

ABSTRACT:

The primary role of cost and management accountant is to help the management of the service sector in taking correct policy decisions and improving the efficiency of operations. He performs a staff function and also has line authority over the accountants. Decision making involves the act of selecting one course of action from among various feasible alternatives available. Short term decisions are of special nature.