成本与管理会计 1

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1、CHAPTER1TheAccountant’sRoleintheOrganizationJiajianjunjjj7108@hotmail.comOffice:room5405Officehour:MondaytoWensday©2009PearsonPrenticeHall.Allrightsreserved.BusinessStakeholdersandAccountingInformationUsersBusiness政府Government社会公众Public经历Manager员工Employees竞争对手C

2、ompetitors客户Customers供应商Suppliers债权人Creditors所有者ownersUsersofAccountingInformationuseinformationforday-to-dayoperatingdecisions...Internalmanagers…andforlong-rangestrategicdecisions.UsersofAccountingInformationExternalparties:useinformationformakingdecisionsab

3、outthecompany:Providinggoodsandservice;ProvidingFunds；TaxCollectionInvestorsGovernmentauthoritiesManagerialAccountingandFinancialAccountingManagerialaccountingprovidesinformationformanagersinsideanorganizationwhodirectandcontrolitsoperations.Financialaccounting

4、providesinformationtostockholders,creditorsandotherswhoareoutsidetheorganization.AccountingDisciplineOverviewManagerialAccounting–measures,analyzesandreportsfinancialandnonfinancialinformationtohelpmanagersmakedecisionstofulfillorganizationalgoals.Managerialac

5、countingneednotbeGAAPcompliant.FinancialAccounting–focusonreportingtoexternalusersincludinginvestors,creditors,andgovernmentalagencies.FinancialstatementsmustbebasedonGAAP.©2009PearsonPrenticeHall.Allrightsreserved.MajorDifferencesBetweenFinancial&ManagerialAcc

6、ountingManagerialAccountingFinancialAccountingPurposeDecisionmakingCommunicatefinancialpositiontooutsidersPrimaryUsersInternalmanagersExternalusersFocus/EmphasisFuture-orientedPast-orientedRulesDonothavetofollowGAAP;costvs.benefitGAAPcompliant;CPAauditedTimeSpan

7、UltracurrenttoverylongtimehorizonsHistoricalmonthly,quarterlyreportsBehavioralIssuesDesignedtoinfluenceemployeebehaviorIndirecteffectsonemployeebehavior©2009PearsonPrenticeHall.Allrightsreserved.WorkofManagementPlanningControllingDirectingandMotivatingPlanninga

8、ndControlCycleDecisionMakingFormulatinglong-andshort-termplans(Planning)Measuringperformance(Controlling)Implementingplans(DirectingandMotivating)Comparingactualt