Article Details

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

L. N. Koli*, in Shodhaytan | 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.