资源描述：
《the manager and management accounting》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、1TheManagerandManagementAccountingLearningObjectivesAllbusinessesareconcernedaboutrevenuesandcosts.Whethertheirproductsareautomobiles,fastfood,orthelatest1.Distinguishfinancialaccountingdesignerfashions,managersmustunderstandhowrevenuesandfrommanagementaccountingcostsbehaveorrisklosingcontrol.Man
2、agersusecostaccounting2.Understandhowmanagementinformationtomakedecisionsrelatedtostrategyformulation,accountantsaffectstrategicresearchanddevelopment,budgeting,productionplanning,anddecisionspricing,amongothers.Sometimesthesedecisionsinvolvetradeoffs.3.DescribethesetofbusinessThefollowingarticles
3、howshowcompanieslikeApplemakethosefunctionsinthevaluechainandtradeoffstoincreasetheirprofits.identifythedimensionsofper-formancethatcustomersareexpectingofcompanies4.Explainthefive-stepdecision-makingprocessanditsroleiniTunesVariablePricing:DownloadsAreDown,managementaccountingbutProfitsAreUp15.De
4、scribethreeguidelinesmanage-mentaccountantsfollowinsup-Cansellinglessofsomethingbemoreprofitablethansellingmoreofportingmanagersit?In2009,Applechangedthepricingstructureforsongssoldthrough6.UnderstandhowmanagementiTunesfromaflatfeeof$0.99toathree-tierpricepointsystemofaccountingfitsintoanorganiza-
5、tion’sstructure$0.69,$0.99,and$1.29.Thetop200songsinanygivenweekmakeupmorethanone-sixthofdigitalmusicsales.Applenowchargesthe7.Understandwhatprofessionalethicsmeantomanagementhigherpriceof$1.29forthesehitsongsbyartistslikeTaylorSwiftandaccountantstheBlackEyedPeas.Afterthefirstsixmonthsofthenewpric
6、ingmodelintheiTunesstore,downloadsofthetop200tracksweredownbyabout6%.Whilethenumberofdownloadsdropped,thehigherpricesgeneratedmorerevenuethanbeforethenewpricingstructurewasinplace.SinceApple’siTunescosts—wholesalesongcosts,networkandtransactionfees,andotheroperatingcosts—donotvarybasedonthepriceof
7、eachdownload,theprofitsfromthe30%increaseinpricemorethanmadeupforthelossesfromthe6%decreaseinvolume.Toincreaseprofitsbeyondthosecreatedbyhigherprices,ApplealsobegantomanageiTunes’costs.Transactioncosts(whatApplep
