The productivity and efficiency of the employees should be ensured in order to reduce costs. The analysis and determination of costs of JM is an essential part of management accounting. The several types of costs need to be identified. These are direct costs (i.e. raw materials, indirect costs (manufacturing overhead), period costs which are not incorporated, fixed costs (do not vary with the volume of production) and variable costs (varies the volume of production) (Merwe, 2006).
Since the establishment of a separate management accounting system requires more cost than the development of this system on the basis of accounting, accountants at JM should consider a subsystem of management accounting. Further development of the necessary accounting information management in this enterprise will lead to the development of a more inclusive system of collecting information than is possible within the framework of accounting. It is important to meet high demands on the information provided. Information provided by the decision maker must be complete for the decisions to be taken at the same time. The greater the amount of information, the more information is ignored, in the absence of support mechanisms (automatic acceptance of “quality” of decisions in decision theory). In management accounting in case of JM, accurate information is more important than the pace of delivery.
员工的生产力和效率，应确保以降低成本。和费用的JM测定分析是管理会计的重要组成部分。成本的几种类型需要确定。这些都是直接成本（即原材料，间接成本（制造费用），期间费用是不成立的，固定成本（不与生产量有所不同）和可变成本（不同的生产量（南非），2006）。
从一个单独的管理会计体系的建立需要的会计基础系统的开发成本高，会计师在JM应该考虑管理会计子系统。本企业所需要的会计信息管理的进一步发展将可能比在会计框架导致更具包容性的信息采集系统的开发。它是以满足高要求的信息提供了重要的。决策者所提供的信息必须完全是在同一时间采取的决定。信息量更大，更多的信息被忽略，在支持机制的缺失（自动接受“质量”的决策理论的决策）。在以JM管理会计，准确的信息比传递的节奏更重要。
