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1、CHAPTER1QUESTIONSFORWRITINGANDDISCUSSION41.Amanagementaccountinginformationsystemisaninformationsystemthatproducesoutputsusinginputsandprocessesneededtosatisfyspecificmanagerialobjectives.2.Theinputsofamanagementaccountinginformationsystemareeconomicevents.Theprocessestr
2、ansformtheinputsintooutputsandaresuchthingsascollecting,measuring,storing,analyzing,reporting,andmanaging.Typicaloutputsincludespecialreports,productcosts,customercosts,performancereports,budgets,andpersonalcommunication.3.Thethreeobjectivesofamanagementaccountinginforma
3、tionsystemarelistedasfollows:Toprovideinformationforcostingoutservices,products,andotherobjectsofinteresttomanagement;toprovideinformationforplanning,controlling,evaluation,andcontinuousimprovement;andtoprovideinformationfordecisionmaking.4.Allorganizations—manufacturing
4、,merchan-dising,andservices—musthaveagoodmanagementaccountinginformationsystem.Managementaccountingconceptsandproceduresarenotrestrictedtoanyonetypeoforganization.5.Theusersofmanagementaccountinginformationaremanagersandworkerswithintheorganization.Anyoneinternaltoanorga
5、nizationisapotentialuserofmanagementaccountinginformation.6.Managementaccountinginformationisusedtocostoutobjects(forexample,servicesandproducts)andtoaidinplanning,controlling,evaluation,continuousimprovement,anddecisionmaking.7.Bothfinancialandnonfinancialinformationsho
6、uldbeprovidedbythemanagementaccountinginformationsystem.Nonfinancialinformationprovidesinsightsusefulforcontrollingoperations—itiseasilyusedbyoperationalworkers.Financialinformationiscriticalforevaluatingthesuccessofoperationalcontrol.8.Continuousimprovementmeanssearchin
7、gforwaysofincreasingoverallefficiencyandproductivityofactivitiesbyreducingwaste,increasingquality,andreducingcosts.9.Employeeempowermentisallowingoperationalworkerstoplan,control,andmakedecisionswithoutexplicitauthorizationfrommiddle-andhigher-levelmanagers.10.Operationa
8、lworkersmustbeinformedsothattheycanevaluateandmonitortheeffectivenessoftheirdecisions.11.Planningestabl
