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@article{203623,
        author = {Abhijeet akashrao junne},
        title = {Management Accounting as a Strategic Tool for Financial Decisions in Organized Retailing: A Study of D-Mart},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {12},
        pages = {12394-12399},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=203623},
        abstract = {Management accounting plays a vital role in supporting managerial planning, controlling, and decision-making processes in modern business organizations. In the highly competitive organized retail sector, effective financial decision-making is essential for maintaining profitability, operational efficiency, and sustainable growth. The present study focuses on the role of management accounting as a strategic tool for financial decisions with special reference to DMart, one of the leading retail chains in India. The study examines various management accounting techniques such as budgeting, ratio analysis, cost control, inventory management, financial forecasting, and performance evaluation adopted by the organization for strategic and operational decision-making. The research is based on secondary data collected from annual reports, company publications, research articles, journals, and other relevant sources. Analytical and descriptive research methodologies are used to evaluate the effectiveness of management accounting practices in improving financial performance and managerial efficiency. The findings of the study reveal that management accounting significantly contributes to cost reduction, efficient resource utilization, pricing decisions, profit planning, and long-term business sustainability in the organized retail industry. The study also highlights how strategic financial planning and data-driven managerial decisions have supported the growth and success of DMart in the Indian retail market. The paper concludes that management accounting serves as an important strategic instrument for enhancing organizational performance and achieving competitive advantage in the retail sector.},
        keywords = {Management Accounting, Financial Decision-Making, Organized Retailing, Budgeting, Cost Control, Retail Industry, DMart.},
        month = {May},
        }