Managament consulting in cost accounting

Today, management consulting, rooted to Industrial Revolution, is a service that is widely benefited from in many various fields in industrialized countries. Many economical, social, and cultural events; developments in technologies of computerizing and communication, accelerating competition, and geographical integration between countries which are assessed as globalization and rapid change process, increase companies' demand for management consulting rapidly. Fast changes occurring in today's management mind have provided management consulting with having a professional quality. In the first part of this study, named management consulting in cost accounting, consultant-client relationships besides context of management consulting, its historical development, and general information pertaining to management consulting are considered. In the second part, the stages of the management consulting process showing mostly in what subject whether a management consultant is interested while doing his or her tasks, what kind of steps he or she follows, and what he or she does are examined. In addition, various analysis techniques that will be found interesting by practitioners and are used in management consulting are mentioned in this part. In the third part, accounting and its subsystem cost accounting are assessed in a system view. In order to establish a cost accounting system, needed certificates and documents are stated, accounting system has been arranged, and physical distribution statement and expenses distribution statement have been formed. In the forth part of the study, various firms' management consulting practices in cost accounting field are assessed in support of theoretical things mentioned previously.