Management accounting objectives
Comptabilité de gestion et analyse des coûts

In fact, the usefulness of management accounting only really becomes apparent once a company reaches a certain size and a certain degree of diversification and complexity. In a small craft or commercial business, the manager's only financial accounting is often tax-based. On the other hand, in a large industrial company, manufacturing several types of product in several workshops or factories, the need for analytical information is much greater, and specific procedures must be put in place to identify costs by product and at the different stages of the manufacturing process.