Which of the following is the primary criterion for the preparation of managerial accounting reports?

A) relevance of the reports
B) manager needs
C) timing of the reports
D) cost of the reports

Managerial Accounting Reports

Internal reports that provide management with specific financial and operational information needed to make decisions about a company's direction and strategy.

Primary Criterion

The most important standard or measure used to evaluate or judge a variable, situation, or decision-making process.