管理會計ch01-文檔資料

1、1,Management Accounting管理會計,2014.09,2,Textbook,Management Accounting,15th Charles T Horngren Prentice 2013,3,Chapter 1,Managerial Accounting Business Organization Professional Ethics,4,Learning Objectives,users and uses of accounting information cost-benefit and behavioral issues role of budgets and

2、 performance reports in planning and control the role accountants play in the companys value-chain functions why accounting is important in a variety of career paths current trends in management accounting,5,Objective 1,Users and uses of accounting information,6,Organizations,Goal,7,Organizations,Re

3、sources,People,Activities,8,Management,Making decision 決策,Planning 計劃,Directing 指導(dǎo),Controlling 控制,9,Marketing information,Technology Information,Managerial accounting Information,Financial accounting Information,10,Users of accounting information,The basic purpose of accounting information is to hel

4、p decision makers. Both internal users and external users use accounting information,11,Users of Accounting Information,use information for short-term planning and controlling routine operations,Internal managers,use information for making nonroutine decisions and formulating overall policies and lo

5、ng-range plans,12,Users of Accounting Information,External parties,use information for making decisions about the company,Investors,Government authorities,13,Management Accounting 管理會計,It is the process of identifying, measuring, accumulating, analyzing, preparing, interpreting, and communicating in

6、formation that managers use to fulfill organizational objectives,What is Management Accounting,14,Financial Accounting 財務(wù)會計,It refers to accounting information developed for the use of external parties such as stockholders, suppliers, banks, and government regulatory agencies,What is Financial Accou

7、nting,15,Management accounting(管理會計）: provide information for managers within an organization. Financial accounting（財務(wù)會計）: produces information for external users, such as stockholder, banks and government departments,Users of accounting information,16,17,Decision making support,Accounting informati

8、on can help managers answer three types of questions. scorecard question 計分問題. Is the firm doing well or poorly? attention directing question 指引問題. Which areas require additional investigation? problem solving question 解決問題 . Of the alternative being considered, which is best,18,Scorekeeping: the cl

9、assification, accumulation and reporting of data that help users understand and evaluate performance. Attention directing: involving routine reports that compare actual result and expected result,Decision making support,19,Problem solving: involving analysis of the impacts of each alternative to ide

10、ntify the best course to follow (Assess Possible Courses of Action,Decision making support,20,Accounting information system,Accounting information system: formal mechanism for gathering, organizing, and communicating information about activities. There are three categories of requirements imposed on

11、 accounting systems designed to meet the requirements of external users. Financial reporting rules 財務(wù)報告規(guī)則 Tax rules 稅務(wù)規(guī)則 Government regulations 政府管制,21,22,Objective 2,Cost-benefit and behavioral considerations,23,Cost-benefit balance,Accounting information systems are economic goods available at var

12、ious costs. Managers should weigh estimated costs against benefits from the information systems,24,Behavioral implication,Manager should consider accounting information systems effect on the behavior of managers. Example: if system is too complex or difficult to use, manager would not like to use it

13、,25,Objective 3,Role of budgets and performance reports in planning and control,26,Management process and accounting information,Accounting information helps managers plan and control the organizations operations. Planning: setting objectives and outline how it will attain them. Control: implementin

14、g plans and using feedback to evaluate the attainment of objectives,27,28,Budget and performance report,Budget（預(yù)算）: quantitative expression of a plan of action. Performance report（績效報告）: provide feedback by comparing results with plan and by highlighting variances. Performance report spur investigat

15、ion of exceptions. Managers revise operations to conform with the plans or revise the plans. This is management by exception（例外管理）,29,30,Objective 4,Accountants role in value-chain functions,31,Product life cycles （產(chǎn)品壽命周期,To effectively plan and control production of goods or services, accountants a

16、nd managers must consider the product life cycle. Product life cycle: various stages through which a product passes Conception and development Introduction into market Maturation of the market Withdrawal from the market,32,At each stage, managers face differing costs and potential Returns. Strategy

17、would be changed at each stage,33,The value chain （價值鏈,The value chain: the set of business functions or activities that add value to the products or services of an organization. Not all functions are of equal importance to the success of a firm. Manager must decide which of these functions enables

18、the firm to gain and maintain a competitive edge. Accountants play a role in supporting all the value-chain functions,34,35,The value chain （價值鏈,Each value chain function should focus on activities that create value for the customers. Successful business never lose sight of the importance of maintai

19、ning a focus on the needs of their customers,36,Accountings position,The role of management accountants in organizations has changed. Management accountant is becoming an internal consultant on information-related issues,37,Prepares standardized reports,Collects and compiles information,Interprets a

20、nd Analyzes information,Is Involved in decision making,Internal Consultant,Management,38,Line and staff authority,Line managers: directly involved with making and selling products or services. Staff managers: Advisory Support line managers,39,40,Line and staff authority,Cross-functional teams: Found

21、 in modern, “flatter” organizations; Functional areas work together in decision-making process,41,Planning for control Reporting and interpreting Evaluating and consulting Tax administration Government reporting Protection of assets Economic appraisal,Treasurer Functions,Provision of capital Investo

22、r relations Short-term financing Banking and custody Credits and collections Investments Risk management,Controller Functions,Chief Financial Officer (CFO,42,Objective 5,Management Accountants and career,43,CMA,CMA（注冊管理會計師）: certified management accountant. The Institute of Management Accountants (I

23、MA) oversees the CMA program,44,Objective 6,Current trends in management accounting,45,Adaptation to change,Markets have become more competitive, and access to information has become more important. Many firms derive their competitive advantage from their information, not their physical facilities,4

24、6,Adaptation to change,Four major trends are influencing management accounting. Shift from manufactured-based to service-based economy in the US Increased global competition Advances in technology Changes in business process management,47,Service sector,Many ideas of management accounting developed

25、in manufacturing sector have evolved so that they apply to service sector and nonprofit organizations. Service sector includes following characteristics Labor is major component of costs. Output is usually difficult to measure. Service firms cannot store their major inputs and outputs,48,Service sec

26、tor,The service sector account for almost 80% of the employment in the US. Service industries are extremely competitive and their managers increasingly rely on accounting information,49,Global competition,Global competition has increased as many nations have lowered international barriers to trade.

27、To regain their competitive edge, many US firms redesigned their accounting systems to provide more accurate and timely information about the cost of activities, products, or services,50,Advances in technology,Technological changes have affected both the production and use of accounting information.

28、 In many cases, databases allow managers to access data directly and to generate their own reports and analyses. Managers and accountants work together to assure the availability of the data needed for decisions,51,Advances in technology,E-commerce: B2C; B2B ERP( enterprise resource planning ) integ

29、rated information systems that support all functional areas of a firm. Accounting is just one part of such a system,52,Changes in business process management,Some firms implement sweeping changes in operations through business process reengineering（業(yè)務(wù)流程再造）. Rethinking and redesign of business processes to improve performance in areas such as C