《Managerial Accounting》Chapter 01

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1、moonsummer@163.com691097Management/ManagerialAccountingBackground:Environmentandnature/purposeofmanagementinformationCostconceptandcostclassificationCostbehavior,CVPanalysisAccountingmethodandsystemBudgetingandprofitplanningStandardcostingPerformance

2、measurementChapterOneManagerialAccountingandtheBusinessEnvironmentOUTLINEStrategy,theWorkofmanagementandtheNeedformanagerialaccountinginformationOrganizationalstructureProcessmanagementComparisonoffinancialandmanagerialaccountingLearningObjectiveAfte

3、rstudyingChapter1,youshouldbeableto:LO1Identifythemajordifferencesandsimilaritiesbetweenfinancialandmanagerialaccounting.LO2Understandtheroleofmanagementaccountantsinanorganization.LO3UnderstandthebasicconceptsunderlyingLeanProduction,theTheoryofCons

4、traints(TOC),andSixSigma.LO4Understandtheimportanceofupholdingethicalstandards.BackgroundGlobalizationTheinternetusageImportsintotheUnitedStates1990199520002004ExportsfromtheUnitedStates1990199520002004InternetUsageTheInternetfuelsglobalizationbypro

5、vidingcompanieswithgreateraccesstogeographicallydispersedcustomers,employees,andsuppliers.Thenumberofinternetusersmorethandoubledduringthefirstfouryearsofthenewmillennium.1.1.1StrategyAstrategyisa“gameplan”thatenablesacompanytoattractcustomers

6、bydistinguishingitselffromcompetitors.Thefocalpointofacompany’sstrategyshouldbeitstargetcustomers.Apossiblecourseofactionthatmightenableanorganizationtoachieveitsobjectives.CustomerValuePropositionsUnderstandandrespondtoindividualcustomerneeds.Cu

7、stomerIntimacyStrategyOperationalExcellenceStrategyDeliverproductsandservicesfaster,moreconveniently,andatlowerprices.ProductLeadershipStrategyOfferhigherqualityproducts.1.1.2WorkofManagementPlanningControllingDirectingandMotivatingPlanningI

8、dentifyalternatives.Selectalternativethatdoesthebestjoboffurtheringorganization’sobjectives.Developbudgetstoguideprogresstowardtheselectedalternative.Planninginvolvesthefollowing:EstablishingobjectivesSelectingappropriatestrategiestoachievethose