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ID:51243671
大小:116.50 KB
页数:56页
时间:2020-03-20
《管理会计: 创造价值的信.ppt》由会员上传分享,免费在线阅读,更多相关内容在PPT专区-天天文库。
1、ManagementAccounting:InformationthatCreatesValueChapter1LearningObjective1Appreciatetheimportantrolethatmanagementaccountinginformationplaysinbothmanufacturing,service,non-profit,andgovernmentalorganizations.ManagementAccountingInformationWhatismanagementacc
2、ountinginformation?Itisavalueaddingprocessofplanning,designing,measuring,andoperatingnonfinancialandfinancialinformationsystemsthatguidesmanagementaction.ManagementAccountingInformationOperationalandFinancialDataProcessingActionsManagementAccountingInformatio
3、nWhataresomeexamplesofmanagementaccountinginformation?reportedexpensesofanoperatingdepartmentcalculatedcostsofproducingaproductmeasurementsofeconomicperformanceLearningObjective2Discussthesignificantdifferencesbetweenmanagementaccountingandfinancialaccounting
4、.FinancialAccountingFinancialaccountingisconstrainedbymandatedreportingrequirements:FinancialAccountingStandardsBoardSecuritiesandExchangeCommissionInternationalAccountingStandardsCommitteeFinancialAccountingFinancialaccountingprovidesinformationtoexternalcon
5、stituenciesonpastperformance.HistoricallyOrientedRulesDrivenObjectiveandAggregateFinancialMeasuresManagementAccountingManagementaccountingsystemsprovideinformationtomanagersandemployeeswithintheorganization.Companieshavediscretiontodesignsystemsthatprovideinf
6、ormationinordertomakedecisionsabouttheorganization’sfinancial,physical,andhumanresources.ManagementAccountingManagementaccountingprovidesinformationtointernalconstituencies.CurrentandFutureOrientedNoRegulationsSubjectiveandDisaggregateFinancial,Operational,an
7、dPhysicalMeasuresLearningObjective3Understandhowdifferentpeopleintheorganizationhavedifferentdemandsformanagementaccountinginformation.DiversityofManagementAccountingInformationHowdoesthedemandformanagerialaccountinginformationvaryamongemployeesatdifferentlev
8、elsoftheorganization?OperationallevelMiddleanduppermanagementSeniorexecutivesDiversityofManagementAccountingInformationAttheoperationallevelmanyrepetitiveactivitiesareperformed.Management
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