Relevance and flexibility of information
.It is known that typical under accounting framework issued by the accountant and auditor Association รับอนุญาต of Thailand. Qualitative characteristics of financial accounting information is important.The financial information presented to understand related to decision making, reliable, and compared with each other. The reliability of data will focus on the ability to represent the righteous, content is more important than style.Caution and completeness is important. On the contrary. Accounting information management will focus on the relevant to the decision (Relevance).Managerial accounting is considered when the information features of the relationship with its application involved. So administrators shall be the suitable and that are considered.As in the case of company executives, Chula Co., Ltd. decided to open a new branch. The first thing he is knowing is the sales volume of a CD and VCD, it should be for a new branch of eachIn addition, the management accounting should be flexible enough to make Flexibility) (various information that are relevant to the decision making in different situations. Other
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focus on timely information more than the accuracy of the information
.Due to the daily life of the administrators must be related to the decision all the time. So, accountants must provide different information available to the application.Sometimes, the accountant must around them up using the principle about rational and credible. It can be said that executives need timely information rather than waiting to use the data accuracy, 100%100%. Need time and the high cost of provision. When comparing with financial accounting. Will find that the managerial accounting is the importance of the accuracy of the data is less than the financial accounting. Besides, in the latter.(Non-Monetary Data) and trying to use management accounting as a tool in the behavior change of individual resources to concentrate into the strategy to practice more. TheAny more, and financial information cannot measure factors intangible days there will be more and more passive, whether it is the reputation of the enterprise. The knowledge of personnel, customer satisfaction, for example.When used in the process, the rate of customer satisfaction (Customer Satisfaction) towards the business beyond from the finance. In the latter, it can be seen that in many organizations., especially when the success that cannot be described as money concretely
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reports classified the segment
.Financial accounting will focus on reporting the financial position and changes in financial position of the enterprise overall is important, even in the latter. To start pushing for a presentation of isolated segment.As opposed to managerial accounting that focus on reporting population segment (Segment Reporting) of the enterprise is important. "" segment (Segment). " It may mean a group or product line (Product Lines) area sales manager (Territories) (Divisions) department (Departments) activities.Or agencies in other styles that were set up. However, in terms of financial accounting. Although many enterprises begin to report classified assignments to propose to outsiders, especially in the case of the companyBut such data is the only purpose after the preparation of financial statements in overall.Again they venture is unpleasant to separate presentation segment to outsiders, the requirements of accounting standards as much. Because the executives still adhere to the belief that the information such as the inside information.It may cause the disadvantage the competition!Accounting principles generally accepted practice
.It is well known that financial statements presented to outsiders will be established by the accounting standard which out by association of accountants and auditors of accounting standards and other is accepted generally.Which will be helpful to the comparative analysis of the financial status and operating performance of the business and other business, for example, by the provisions of the accounting standards). The 32 about land, buildings, and equipment.Business must list the property, plant and equipment. In carrying, which is located on the base price (Historical Cost) by the revaluation of assets is considered. (Asset Revaluation).But in fact. If the company is considering whether to sell the land. Go out or administrators must work ราบมูลค่าปัจจุบัน of the plot.
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