The birth of management accounting was triggered by World War I. After the war, along with major changes in market demand, the concept of management accounting was promoted by various managers and consulting firms to optimize production and sales through management accounting.
Today, with the evolution of information technology, management accounting is not only required to explain past figures, but also to contribute to future planning and management strategy.

In this case study collection, we will introduce management accounting examples adopted by various companies in a before/after format.