ACCOUNTING

Management accounting plays a crucial role in supporting managerial decision-making by providing relevant, timely, and analytical information. In today’s competitive business environment, manufacturing organizations require accurate cost data, budgeting techniques, and performance measurement tools to enhance efficiency and profitability. This study examines the role of management accounting in managerial decision-making at Harshini Polypacks, Erode. Primary data were collected from employees and managerial staff using a structured questionnaire. Statistical tools such as percentage analysis, correlation, regression, and ANOVA were applied to analyze the data. The findings reveal that management accounting tools such as budgeting, standard costing, variance analysis, and cost–volume–profit analysis significantly influence planning, control, and decision-making. The study concludes that effective implementation of management accounting systems improves organizational performance and strategic decision-making.