Relationship among management accounting and cost accounting
Referring to CIMA's definition for cost accounting, we can determine cost accounting is a part of management accounting.
CIMA defines here management accounting like "provision of information required via the management for such reasons like formulation of policies, and controlling and planning the activities of the enterprise, decision taking upon the alternative courses of disclosure, action to those external to the entity as like shareholders and others, disclosure to staff of employ and safeguarding assets. Management accounting and cost accounting contain basically the same functions.