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1、CHAPTER1QUESTIONSFORWRITINGANDDISCUSSION1.Amanagementaccountinginformationsystemisaninformationsystemthatproducesoutputsusinginputsandprocessesneededtosatisfyspecificmanagerialobjectives.2.Theinputsofamanagementaccountinginformationsystemareeconomicevents.Theprocessestransformtheinputsintooutputsa
2、ndaresuchthingsascollecting,measuring,storing,analyzing,reporting,andmanaging.Typicaloutputsincludespecialreports,productcosts,customercosts,performancereports,budgets,andpersonalcommunication.3.Thethreeobjectivesofamanagementaccountinginformationsystemarelistedasfollows:Toprovideinformationforcos
3、tingoutservices,products,andotherobjectsofinteresttomanagement;toprovideinformationforplanning,controlling,evaluation,andcontinuousimprovement;andtoprovideinformationfordecisionmaking.4.Allorganizations—manufacturing,merchan-dising,andservices—musthaveagoodmanagementaccountinginformationsystem.Man
4、agementaccountingconceptsandproceduresarenotrestrictedtoanyonetypeoforganization.5.Theusersofmanagementaccountinginformationaremanagersandworkerswithintheorganization.Anyoneinternaltoanorganizationisapotentialuserofmanagementaccountinginformation.6.Managementaccountinginformationisusedtocostoutobj
5、ects(forexample,servicesandproducts)andtoaidinplanning,controlling,evaluation,continuousimprovement,anddecisionmaking.7.Bothfinancialandnonfinancialinformationshouldbeprovidedbythemanagementaccountinginformationsystem.Nonfinancialinformationprovidesinsightsusefulforcontrollingoperations—itiseasily
6、usedbyoperationalworkers.Financialinformationiscriticalforevaluatingthesuccessofoperationalcontrol.8.Continuousimprovementmeanssearchingforwaysofincreasingoverallefficiencyandproductivityofactivitiesbyreducingwaste,increasingquality,andreducingcosts.9.Employeeempowermentisallowingoperationalworker
7、stoplan,control,andmakedecisionswithoutexplicitauthorizationfrommiddle-andhigher-levelmanagers.10.Operationalworkersmustbeinformedsothattheycanevaluateandmonitortheeffectivenessoftheirdecisions.11.Planningestabli
