An Exploratory Study of Management Accounting Practices in Industrial Companies in Jordan

Dr. Muhannad Akram Moqbel, Dr. Ashraf Mohammad Al-Rjoub

Volume 15 Issue 2

Global Journal of Management and Business

This study aimed to investigate the application of the industrial sector companies for the management accounting concepts during the preparation the budgets that recognized by the managerial accounting. Where the main budgets in the management accounting concepts are: Master budget, Financial Budget, Cash-Flow budget, Static budget & Operational budget, but the researcher except the Static budget in this study because it uses for the public and nonprofit sectors, and this study aims to investigate the Industrial sector in ASE-Jordan and all of these companies are profitability.