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â¢ Cost accounting is backward looking and evaluates past data, whereas managerial accounting is forward looking and involves planning and prediction for the future. â¢ Both forms of accounting are essential for the smooth running of a business and essential components in the decision making process.
The difference between cost accounting and management accounting is explained here in tabular form. The first difference is that cost accounting related to the recording and analysing of cost data is cost accounting but the accounting related to the producing information which is used by the management of the company is management accounting.