特许公认会计师(ACCA)F2高效管理会计讲义大全.pdf

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1、点击右上角分享按钮与好友分享Session1TheNature,SourceandPurposeofManagementAccountingMaincontents:1.Dataandinformation2.Themanagerialprocessesofplanning,decisionmakingandcontrol3.Responsibilityaccounting4.Managementaccountingandfinancingaccounting5.Presentationofmanagementinformation1.1DataandInformation·D

2、ataconsistsofrawmaterials,whichincludenumbers,letters,symbols,facts,eventsandtransactions,thathavebeenrecordedbutnotyetprocessedintoaformsuitableforuse.·Informationisdatawhichhasbeenprocessedinsuchawaythatitismeaningfultothepersontothepersonwhoreceivesit.（fordecisionmakingpurpose）欢迎下次访问点击右上角

3、分享按钮与好友分享Theattributesofgoodinformationcanbeidentifiedbythe“ACCURATE”asshownbelow:·Accurate:accurateenoughforthepurpose·Complete:allthenecessaryinformation·Cost-effective:benefit>costs·Understandable:clearandeasytounderstand·Relevant:relevanttopurpose·Accessible:thebestwaytocommunicatewithth

4、erelatedperson·Timely:beavailableattherighttime·Easytouse:bymanagement1.2TheManagerialProcessofPlanning,DecisionMakingandControlInformationformanagementislikelytobeusedforplanning,controlanddecision欢迎下次访问点击右上角分享按钮与好友分享makingobjectives:Anobjectiveistheaimorgoalofanorganization.Astrategyisapos

5、siblecourseofactionthatmightenableanorganizationoranindividualtoachieveitsobjective.Planning:·Planninginvolvedthefollowingtwofactors:EstablishingtheobjectivesSelectingappropriatestrategytoachievethoseobjectives·Thelinkbetweenstructureandstrategy（understanding）1）.Structurefollowsstrategy:orga

6、nizationsdevelopstrategiesinordertocopewiththechangesinstructureofanorganization2）Strategyfollowsstructure:thestrategyofanorganizationisdeterminedorinfluencedbythestructureoftheorganization.·Planningcanbeeithershort-term（tacticalplanning）orlong-term（strategic-planning）PlanninghierarchyAtastr

7、ategiclevel,seniormanagersformulatelong-termobjectivesandplans,andseekproperstrategytoachievetheselong-termgoals.Atatacticallevel,seniormanagersmakeshort-termplansfortheefficientandeffectiveuseofanorganization’sresources.e.g.annualplansorbudgetsAta