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ID:39296143
大小:5.39 MB
页数:1124页
时间:2019-06-29
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1、TheAccountant’sRoleintheOrganizationChapter1IntroductionModerncostaccountingprovideskeyinformationtomanagersfortheirdecisionmaking.Thestudyofmoderncostaccountingyieldsinsightsintoboththemanager’sroleandtheaccountant’sroleinanorganization.LearningObjectivesI
2、dentifythreebroadpurposesofaccountingsystemsDescribecostaccountinganditsrelationtomanagementaccountingandfinancialaccountingDistinguishbetweentheplanningandcontroldecisionsofmanagersLearningObjectivesDistinguishamongtheproblem-solving,scorekeeping,andattent
3、ion-directingrolesofamanagementaccountantDescribethesetofbusinessfunctionsinthevaluechainIdentifyfourkeythemesthatareimportanttomanagersattainingsuccessintheirplanningandcontroldecisionsLearningObjectivesDescribethreeguidelinesthatassistmanagementaccountant
4、sincreasetheirvaluetomanagersUnderstandhowcostaccountingfitsintoanorganization’sstructureUnderstandtheimportanceofprofessionalethicstomanagementaccountantsLearningObjective1IdentifythreebroadpurposesofaccountingsystemsMajorPurposesofAccountingSystemsInterna
5、lroutinereportingInternalnonroutinereportingExternalreportingInternalRoutineReportingThispurposecoversinformationprovidedfordecisionsthatoccurwithsomeregularity:DailyreportsWeeklyreportsInternalNonroutineReportingThispurposecoversinformationfordecisionsthat
6、occurirregularlyorevenwithoutprecedent:OutsourcingDesignofaspecialcostcontroltrackingsystemExternalReportingThispurposecoversinformationprovidedtoinvestors,governmentauthorities,andotheroutsidepartiesontheorganization’sfinancialposition,operations,andrelate
7、dactivities.LearningObjective2DescribecostaccountinganditsrelationtomanagementaccountingandfinancialaccountingManagementAccounting...measuresandreportsfinancialandnonfinancialinformationthathelpsmanagersmakedecisionstofulfillthegoalsofanorganization.Financi
8、alAccounting...focusesonreportingtoexternalparties.Itmeasuresandrecordsbusinesstransactions.Itprovidesfinancialstatementsbasedongenerallyacceptedaccountingprinciples.CostAccounting...providesinformatio
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