成本会计与管理会计之间的区别

1.成本核算：
成本核算是指围绕成本计算，成本控制和成本降低的会计系统。其主要目的是确定生产成本并控制成本。它可以帮助企业避免超出预算。我们可以将其视为更大的管理会计的子集。它不依赖于成功实施的管理会计。因此，成本会计的成功与管理会计无关。成本会计主要用于管理层，股东和卖方等。

2.管理会计：
管理会计是指一种会计系统，可以帮助管理人员做出有效的业务决策。也称为管理会计。它的主要目的是通过提供必要的会计信息来协助管理。它可以帮助企业制定更有效的策略。管理会计取决于成功实施的财务和成本会计。管理会计主要用于管理。

成本会计和管理会计之间的区别：

S.No.	COST ACCOUNTING	MANAGEMENT ACCOUNTING
01.	Cost accounting refers to an accounting system that revolves around cost computation, cost control and cost reduction.	Management accounting refers to an accounting system that helps management make effective decisions about business.
02.	The main objective of it is to determine the cost of production and control the cost.	The main objective of it is to assist the management by providing necessary accounting information.
03.	Cost accountant is placed at lower level at hierarchy than management accountant in an organizational setup.	Management accountant is placed at higher level at hierarchy than cost accountant in organizational setup.
04.	Cost accounting is based on data derived from financial accountants.	Management accounting is based on data derived from financial accounting, cost accounting and other sources.
05.	It can be installed without management accounting.	It can not be installed without cost accounting.
06.	Cost accounting uses quantitative data only.	Where management accounting uses both quantitative and qualitative data.
07.	Cost accounting uses both past and present data and figure.	Management accounting uses past data and future data for projection of future.
08.	The scope of cost accounting is limited in cost determination and record.	The scope of management accounting is broad which includes financial and cost accounting.
09.	Success of cost accounting does not depend on management accounting.	Success of management accounting depends on cost accounting.
10.	It follows a specific procedure means there is definite principle for ascertaining cost and format.	It does not follow a specific procedure means there is no definite principle for it as the format changes based on management’s requirement.