In the old days, the task of the accountant was mainly to make an account of the work of management: to record it and present it to management periodically. The relatively recent trend is what is called management accounting. This is accounting for management, which means the presentations of information to management which will help it not only to run the organization more efficiently and economically, but even more important, to give information to management for important decision for future developments. The important work of management accountant is to prepare special statements and give special type of information, such as the cost of movement, the cost of delay, the cost of idle time, the amount of additional profit it production is increased, and the amount of the estimated profit and varying levels of production. All this is special statements that would not normally in anyway link with the figures of they are reported in the financial books. It is the special cost statements that are prepared in different ways to meet different decisions that are they really useful once for management.