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Management accounting is the numerical analysis of management problems. This should not be confused with financial accounting as the two disciplines have little in common. Management accounting considers both financial and non-financial numbers related to management concerns such as risk, quality, costs, return on investment and productivity. The following are common examples of management accounting.
Activity-based costing | Benchmarking | Break-even analysis | Budgeting | Business analysis | Capacity utilization | Churn forecasting | Cost accounting | Cost estimates | Cost of quality | Cost of risk | Cost reporting | Customer metrics | Decision support | Defect rate | Efficiency metrics | Expense forecasting | Financial metrics | Forecasting | Inventory accounting | KPIs | Marketing attribution | Marketing metrics | Metrics | Net present value | Operations analysis | Outcome assessment | Payback analysis | Performance measurement | Price modeling | Product costing | Productivity metrics | Project metrics | Reporting | Return on investment | Risk estimates | Sales metrics | Service costing | Total cost of ownership | Variance analysis |
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