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.
Supervision is a relationship that extends over time. The process of supervision occurs within the relationship established between the supervisor and supervisee. It is important to keep in mind that both the supervisor and supervisee contribute to the relationship and have responsibilities within the process.
Supervision means what it implies. The supervision must be a regular part of the employee's job, and must be of other employees. Supervision of non-employees does not meet the standard. The two employees requirement may be met by supervising two full-time employees or the equivalent number of part-time employees.