THE ROLE OF FINANCIAL MANAGEMENT ACCOUNTING IN MANAGEMENT OF BUSINESS ORGANIZATION

ABSTRACT : 

Management accounting system as the most important source of information is very important to provide the organization's strategic goals. Therefore, any inefficiencies and weaknesses in the system, reduces efficiency and productivity and will create many problems in the organization. Management accounting system as an important subset of the system of financial and non-financial information provides a variety of types of information for users, especially managers of any organization. According to the possibilities and potential and limitations of each economical organization, management accounting as a method of controlling, assessment and judgment ,relative to past performance and future prospects Management, is an impartial and estimates the degree of efficiency, effectiveness and economical operation of any volume, size and shape. Therefore, in this paper, we present the main issues addressed in definition of management accounting, then express the role of the organization in achieving its goals and increase organization efficiency.
Keywords: Management Accounting, Economical organization, Strategic goals
INTRODUCTION
The main task of all managers at all levels and all social institutions is Environmental design, implementation and maintenance that members are able to work and achieve their collaboration on specific targets for achieving these goals are essential managers a system of management accounting system. Every day there is a new form of economic relations and of individuals and companies and institutions are associated with each other and influence each other changes in their financial and day-to-day activities become more complex. These factors will lead to a role as providers of accounting and financial information determined using accounting standards for most users.
Managerial accounting as described by the NAA, is the manner in identifying, measuring, collecting, analyzing, preparing and communicating financial information that management to planning, estimation and control of an organization's. It guarantees the appropriate use of resources. Managerial accounting charge of preparing financial reports for non-management groups such as law enforcement agencies and tax officials, create. Put simply, we can say that managerial accounting, accounting for planning, control, decision making activities for an organization. Organizations with technology development in industries and creating changes in production systems, are confronted with complex and profound changes. The extent of these changes is such that management alone is sufficient knowledge about their environment in the organization. Therefore, it is necessary that a system be established to help management in identifying problems, setting goals, problem identification, definition of possible solutions, evaluate solutions, choosing the optimal solution implementation, monitoring and evaluation.
Management information systems and decision support systems, and developed reassessed once more to come. Management accounting information system has been developed in this field, so that provides an important part of the required information.
For this reason, managers can efficiently perform their duties even relying on the information and personal experiences and information reflected in the financial statements. Management accounting information system has been created, with the aim of assisting in the management decision-making and growth and expanded in line with the development and production of complexity of systems.
The role of management accounting is the preparation and presentation of relevant and useful information to assist management in planning activities, control and decision making, rational management in achieving organizational goals. Management accounting cannot be regarded as a set of fixed rules. It tries to