Answer:
A. internal decision makers
Explanation:
Managerial accounting is a form of accounting the identification, analysis and interpretation of an entity's information for the pursuance of its set goals and objective by internal users such as Managers.
The information presented by managerial accounting is used by management in making key business decisions.
Elements of managerial accounting includes budgeting and forecasting which differs from financial accounting uses historical data and is meant majorly for external users such as creditors and shareholders.
Hence the primary goal of managerial accounting is to provide information to internal decision makers.
