Stronger Integration Between Management Accounting and Marketing

Requiring a stronger integration of management accounting and marketing is a relatively new phenomenon. In recent years, some authors have begun to face management accounting and marketing interface issues with reference to management accounting and marketing literature (Glaves et al., 2007, Wilson and Gilligan, 2005, Roslender and Hart, 2003, Roslender) and Hart 2002). The implicit identification of the importance of expert information provided by the Management Accounting System (MAS) is closely related to the nature and purpose of these systems.

Resource Consumption Accounting (RCA) is formally defined as a dynamically and fully integrated, principle-based integrated management accounting approach that provides enterprise optimized decision support information to administrators . The RCA became the management accounting method around 2000, and in December 2001 it was developed by CAM-I (International Advanced Manufacturing Alliance) of the RCA Interest Group of the cost management department. Management accounting is an applied field used in various industries. The specific functions and principles to follow depend on the industry. Management accounting principles in the banking industry are specialized, but there are some common basic concepts whether the industry is manufacturing or service industry. For example, transfer pricing is a concept used in manufacturing, but it applies to banks as well. This is the basic principle for assigning value and revenue to each business unit.

Management is case specific. Culture plays an important role as the management function is to integrate people into a common company. The size of the organization, the market operated by the organization, industry, technology, history, product composition, and various other factors are so. Each organization has no real shortcuts to accurately determine how to do them most efficiently. There is no management method of "free size". Management is an approach. I also have his own correct discipline. They have subjects that can be studied with their own knowledge systems. It makes use of other social sciences such as economics, psychology, philosophy, ethics or history. In this sense, it is also free art. But it is not science

We will strengthen the theoretical foundation. Accounting includes existing management accounting and current financial accounting. Only by combining the financial accounting and management accounting of these two subsystems, we can form a complete accounting theory system. Therefore, accounting will play a better role in economic management. Confirm the establishment of new financial accounting standards and multiple measurement models. First, we coordinate financial accounting and management accounting, check accounting standards, then coordinate and communicate financial accounting and management accounting.