The Real Reason Management Accounting Doesn't Work: A New Approach to Increasing Customer-Oriented Sales

Conventional management accounting is often introduced with the idea of "defense" of cost management, and the "offensive" viewpoint of expanding profits has been omitted. In this document, we will move away from product / division management and propose a new method starting from the customer.
Management accounting should be useful not only for cost but also for sales management. Introducing a new way of management accounting that incorporates the concept of "creating a mechanism that is currently performed for future sales = marketing".