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open university ambedkar open university ahmedabad in the video series lecture for the course bba for the subject of management accounting now as we learn in a previous session the different tools and techniques so now we are start with our todayamp;#39;s session to highlight of the management accounting devices that is tools and techniques the first point is that my dear friend it is an accounting framework which is supportive to management in taking imperative trade decisions second my dear friends it is based on the accounting data it begins working as it were after the accounting work is over it is concerned with the investigation of all accounting data which may be valuable to the management it is also concerned with the planning of budget and budgetary control it presents the accounting data in such a way where within the real execution is compared with the standard as laid down in budget that means my dear friends you establishment or you evaluate your actual and standa
