The role of management accounting in commerce is to provide information and analysis to help managers make informed business decisions. Management accountants collect, analyze, and interpret financial data to provide insights into the financial performance and position of a company. They also develop budgets, forecasts, and financial models to aid in planning and controlling business operations.

Management accounting helps in evaluating the profitability and efficiency of different products, services, and business units. It assists in identifying cost drivers and cost-saving opportunities, which can contribute to the overall profitability of the organization. By providing financial information and analysis, management accounting helps managers in setting goals, monitoring performance, and making strategic decisions.

Additionally, management accounting plays a crucial role in budgeting and resource allocation. It helps in determining the financial resources required for different activities and projects, and in allocating those resources effectively to achieve business objectives. By analyzing financial data and performance metrics, management accountants can provide insights into the financial health of the company and help managers make informed decisions about resource allocation and investment opportunities.

Overall, management accounting serves as a vital tool for managers in planning, controlling, and decision-making processes in commerce. It helps in optimizing financial performance, improving efficiency, and achieving strategic objectives.