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الصفحة الرئيسية عالم المحاسبة محاسبة ادارية محاسبة التكاليف مقالات محاسبية

موضوع : أوجه الاختلاف والشبه بين المحاسبة المالية والمحاسبة الإدارية

17 فبراير 2019

خط المقالة

أولاً : أهم أوجه الاختلاف الجوهرية التي تميز المحاسبة الإدارية عن المحاسبة المالية:

أ‌- التركيز علي تقديم المعلومات والاستخدام الداخلي للمديرين.

ب‌- التركيز علي المستقبل

ج- التأكيد علي ملائمة ومرونة البيانات.

د- عدم التركيز كثيراً علي دقة البيانات بقدر التركيز علي البيانات غير المالية.

هـ- التركيز علي قطاع التنظيم أكثر من النظر للمنشأة ككل.

و- استخدام فروع العلوم الأخرى بشدة.

ز- لا تحكمها المبادئ المحاسبية المقبولة قبولاً عاماً.

ح- ليست مطلوبة قانونياً.

ثانياً: أوجه الشبه بين المحاسبة المالية والمحاسبة الإدارية تتمثل في الأتي:

أ‌- كلاهما يعتمدان علي نظام المعلومات المحاسبية لذا تعتمد المحاسبة الإدارية علي البيانات الروتينية التي تنتجها المحاسبة المالية.

ب‌- تعتمد المحاسبة المالية والمحاسبة الإدارية علي مفهوم المسئولية أو الرقابة. فتهتم المحاسبة المالية بالمنشأة ككل ، أما المحاسبة الإدارية فتعتمد علي أجزاء من الماسبة المالية كمحاسبة التكاليف

ج- تركزان علي تقديم معلومات لاتخاذ القرارات.

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