What topics do I discuss from the following question and how can it be related to management accounting?

What topics do I discuss from the following question and how can it be related to management accounting?

Joseph Yarran, our production manager, is suggesting to us that we could potentially cut back on our maintenance schedules. We normally conduct quarterly maintenance on the equipment that we have, however, Joseph is recommending that we do it once a year as the machines are working fine and operating way below capacity anyway. I know that this is not in compliance with our maintenance schedule, but it will improve our cash position. Can you also work out whether there is anything wrong with us doing it as Joseph suggested?”