Poslovodno računovodstvo je računovodstvo za potrebe računovodskih informacij pri poslovodenju v organizaciji; poseben poudarek je na računovodskih predračunih in računovodskem proučevanju, pri slednjem pa zlasti pri predstavljanju odmikov od predračunov in standardov po področjih odgovornosti. Poslovodnik je oseba, ki na neki ravni v organizaciji vodi poslovanje; na najvišji ravni na primer je poimenovan ravnatelj ali predsednik. Prispevek pojasnjuje, kateri znaki morajo biti izpolnjeni, da je mogoče govoriti o poklicni odličnosti poslovodnika, in v kakšnem obsegu mu pri tem lahko pomaga poslovodno računovodstvo.

Management accounting is accounting which takes care about accounting information needed for the management of the organization; it is oriented to budgeting and accounting analysis with variances from the budgets and standards related to individual levels of responsibility. Manager is a person who makes business decisions on a certain level; on the highest level he is described as top manager or president. The paper explains the signs which must be fulfilled when speaking about the professional excellence of a manager and to which extend can management accounting help him to achieve it.