Abstract
The primary objective for managerial account is to educate operations managers within the organization. Managers are provided with the appropriate information needed to properly, manager, direct, plan, and control.

Introduction
The purpose of this memo is to seek approval to fill a new position in our department; Managerial Accountant. Currently our organization is lacking the controls and communication needed to arm our managers with information needed to clearly understand the objectives of the organization and make informed business decisions.
A managerial accountant will be responsible for creating an internal accounting system to provide important information managers must have to make the proper decisions. Managers carry out for basic functions throughout the organization (Wild&Shaw, 2012):
Planning: Outline and carry out actions to move the company forward to meet organizational objectives.
Organizing and directing: Establish human resources and tools to carry those organizational plans.
Controlling: Observing the plan to determine its effectiveness of the plan and establishing reports and processes to monitor the plan.
Decision Making: All aspects above require proper decision making that can better made through effective communication and information.
As stated before the main objective is to provide managers with information to follow through on these functions within an organization. The overall goal is not to just focus on filtering