research about managerial accounting using this factor :

1- Management accounting and profit planning

Cost volume profit analysis and profit planning

1/2 Budgeting and profit planning

2- management accounting and decision making

2/1 Pricing decisions 2/2 outsourcing decisions

2/3 Adding new product 2/4 Deleting a segment

2/5 optimal allocation of limited resources

3- Management accounting and control

3/1 Responsibility Accounting

3/2 Performance Evaluation

applied in banking sector