This manual is designed to provide a thorough understanding of management accounting and is particularly relevant for :
i. Students preparing themselves for undergraduates/ postgraduates studies in accounting/ finance including University of Dar es salaam, Mzumbe University, Tumain University, St augustin University, Open University of Tanzania (OUT), Institute of finance management(IFM), Institute of Accountancy Arusha (IAA), College of Business Education (CBE), Moshi Cooperative College (MCC), Tanzania Institute of Accountancy (TIA) and Masoka management Training Institute (MMTI).
ii. Students preparing themselves for professional examinations conducted by the following professional Boards:
1. National Board of Accountants and Auditors of Tanzania [NBAA] under the following papers
-Management accounting P.14
-Cost accounting P.06
2.National Boards for materials management [NBMM]
-Management accounting P.09
3. Any other professional Boards where management accounting features in as a subject or part of a subject

iii. Financial managers and management accountants and others in industry, commerce and local authorities and public corporations who wish to obtain a working knowledge in management and finance accounting to aid them in facilitating the decision making process

eng.