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Asian Journal of Research in Banking and Finance
Year : 2013, Volume : 3, Issue : 1
First page : ( 102) Last page : ( 110)
Print ISSN : 0000-0000. Online ISSN : 2249-7323.

Management accounting practices and their role in food and beverage industries

Mahesha V.*, Sachindra G. R.**

*Lecturer, Department of Commerce, Kuvempu University, Jnanasahyadri, Shankaraghatta.

**Assistant Professor, Rani Channamma University, Thorvi, Bijapur.


This paper aims to trace the development of management accounting systems (MAS) in an Indian Service sector especially in food and beverage industry, where an activity based costing system (ABC) has been trialed for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity. This initiative can be located in a wider cultural change in Indian food and beverage industry towards global strategies and processes, but within an organizational world where older traditions remain powerful. The research highlights the increase in visibility and perceived importance of accounting in the food and beverage sector, and how accounting is significant beyond its technical roles. The study provides new insights into how management accounting practices, along with other organizational systems, play an important role questioning, visualizing, analyzing, and measuring implemented strategies. As the language and practice of management have shifted towards strategy and marketing discourses, patterns of work, organization and career are being restructured, in often under appreciated ways, by accounting practices.



Service Sector, change management, Indian food and beverage industry, Activity Based Costing.


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