管かん理り会かい計けい

noun

managerial accounting; management accounting

Refers to the branch of accounting focused on providing financial information to internal managers for decision-making, planning, and control. Contrasts with 財務会計 (financial accounting).

• 管かん理り会かい計けいの知ち識しきは経けい営えい判はん断だんに欠かかせない。