Pembahasan Ujian PAI: A40 – No. 20 – Juni 2013

Function of management and management accounting

• Planning : setting goals and devising ways to achieve them
• Organizing : ensuring that resources are available to carry out the plan
• Leading : influencing other into taking action necessary to carry out the plan
• Controlling : ensuring that performance results in achievement of desired goals

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.