The greatest of managerial accounting is also its biggest chalengge-to provide managers with information that improves decision and creates organizational value. This information help managers about the impact of various strategic and operational decision on key non financial ferformance measures and their eventual impacton the organization financial performance. The information is challenging to prepare and analyze because it requires an understanding of all value chains component that affect the organization, including research and development, production, marketing, distribution, and customer service.