管理會計係為追求組織目標而從事財務會計上的識別，衡量，分析，解釋和交換訊息過程，故也被稱為“成本會計”。管理會計和財務會計間最主要區別在於管理會計提供的訊息在於幫助組織內的管理者做出決策，而財務會計的目的在提供資訊給組織外部人士了解公司經營現況。
The process of Managerial Accounting is to identifying, measuring, analyzing, interpreting, and communicating information for the pursuit of an organization's goals. This is also known as "cost accounting." The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organization make decisions. In contrast, financial accounting is aimed at providing information to parties outside the organization.