Measuring the performance of managers and subunits is not an objective of managerial accounting.

Name: Measuring the performance of managers and subunits is not an objective of managerial accounting.
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Managerial accounting focuses on providing information to internal users, such as managers, to assist in planning, controlling, and decision-making processes, which includes measuring the performance of managers and subunits to evaluate and improve efficiency and effectiveness.

Measuring the Performance of Managers and Subunits Is Not an Objective