Cost accounting difference between financial accounting

The information in a cost accounting report can contain both financial information and operational information.
The operational information can come from a variety of sources that are not under the direct control of the accounting department.
Financial accounting personnel issue reports only at the end of a reporting period.

Although the roles tend to work together, management accountants have more strategic responsibilities for decision-making, cost control and risk management.
In many ways, they take the data created by cost accountants and create a plan to improve business performance.