Managerial accounting is defined as:

a.

A set of principles and organized procedures that help management in determining the cost of production.

b.

A theoretical social science with its concepts, assumptions and principles, and the art of being a practical application of the accounting cycle in its various stages

c.

Collect, allocate and analyze the costs of production or activity, with the aim of determining the cost of production units

d.

The process of collecting and processing financial and non-financial data according to specific methods and rules in order to access information that serves the various departments in the facility to reach its objectives and implement its various functions.

Managerial accounting is defined as: a A set of principles and organized procedures that help management in determining the cost of production b. A theoretical social science with its concepts, assumptions and principles, and the art of being a practical application of the accounting cycle in its various stages c Collect, allocate and analyze the costs of production or activity, with the aim of determining the cost of production units d. The process of collecting and processing financial and non-financial data according to specific methods and rules in order to access information that serves the various departments in the facility to reach its objectives and implement its various functions