Management accounting helps to explain the operation of the company to clarify the choices to compare predictions and achievements, so as to lead to correct decisions (Kaplan, 2006).
The problem here is that Management accounting, in contrast to financial accounting is not governed by mandatory accounting standards (IFRS for listed companies in stock market) and, contrary to what one might think, it is not mandatory (Sharman, 2003). The objectives of management accounting are, firstly, to know the costs of the various functions of the company, to determine the basis for valuation of certain balance sheet items, to explain the results by calculating the costs of products to compare the price of sale. On the other hand, to forecast load and product, record completion and explain the differences that result (management control) (Cedillo, 2008). In case of JM, the overhead expenses are becoming too high, reducing the profitability. The company has sufficient modern equipment and the operations are completely automated. The labor costs need to be minimized in order to reduce overheads expenses. The company has already shrunk its direct employees, but, due to the complexities involved with the automated procedures, a lot of support staffs had to be employed (Karpov, 2008).
The accountant will have to make decisions in terms of planning, organization, and evaluation in order to establish the objectives and define the means. The duties and activities of the different employees should be organized and coordinated in order to extract their best output with respect to the hourly expenses. Monitoring/evaluation of all labors and support employees should be done for measuring performance and to explain the differences.
管理会计有助于解释公司的运作，澄清的选择比较预测和取得的成就，从而导致正确的决定（卡普兰，2006）。
这里的问题是，管理会计，财务会计不受强制性的会计准则（IFRS股市的上市公司），相反的是人们可能认为，它不是强制性的（沙曼，2003年）。管理会计的目标是，首先，要知道该公司的各种功能的成本，来确定估值的若干资产负债表项目的基础上，解释的结果，通过计算产品的成本比较的价格出售。另一方面，负荷预测和产品，记录完成，并解释结果的差异（管理控制）（塞迪略，2008年）。在JM的情况下，管理费用过高，降低了盈利能力。公司有充足的现代化设备和操作是完全自动的。劳动力成本必须最小化，以减少管理费用支出。该公司已经缩水了很多支持人员的直接雇员，但是，由于复杂的自动化程序，必须采用（卡尔波夫，2008年）。
会计师的规划，组织和评价方面必须做出决定，以确定的目标和定义的方式。不同的员工的职责和活动的组织和协调，以提取他们的最佳的输出，每小时的费用。监控/评估的所有劳动者和支持员工应该做的性能测量和解释这些差异。
