Usually the terms, Cost accounting and Management accounting, are used interchangeably and are used in one and the same sense. However, there are differences between these two terms conceptually and in application.
Cost accounting deals with calculation and measurement of resources utilized for different business activities usually production and service provision. It relates to calculation of per unit cost using different costing techniques.
On the other hand Management accounting relates to the use of all such information gathered and processed by cost accounting by management. Management accounting is about getting the information from cost accountants and then use it for decision making purposes.
Therefore, cost accounting supports management accounting and in turn management accounting pushes cost accounting further according to the needs of the management. Because of this strong bondage between cost accounting and management accounting they are to mean one and the same thing now a days.
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To my own view, management accounting entails the fundamental aspects of cost accounnting..Therefore management accounting is broader and wider in scope than cost accounting.
I would like to have u complimantary if so thankx