管理会计与商业环境.pptx

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ManagerialAccountingandtheBusinessEnvironmentChapter1 ManagerialAccountingandFinancialAccountingManagerialaccountingprovidesinformationformanagersofanorganizationwhodirectandcontrolitsoperations.Financialaccountingprovidesinformationtostockholders,creditorsandotherswhoareoutsidetheorganization. WorkofManagementPlanningControllingDirectingandMotivating PlanningandControlCycleDecisionMakingFormulatingLong-andShort-TermPlans(Planning)MeasuringPerformance(Controlling)ImplementingthePlans(DirectingandMotivating)ComparingActualtoPlannedPerformance(Controlling)Begin DifferencesBetweenFinancialandManagerialAccounting ExpandingRoleofManagerialAccountingIncreasingcomplexityandsizeoforganizationsRapiddevelopmentandimplementationoftechnologyRegulatoryenvironmentWorld-widecompetitionIncreasedemphasisonqualityFactorsthatincreasetheneedformanagerialaccountinginformation TheChangingBusinessEnvironmentAmorecompetitiveenvironmentemphasizing:HigherqualityproductsLowerpricesandcostsGlobalcompetitionMeetingandanticipatingcustomerneedsBusinessenvironmentchangesinthepasttwentyyears TheChangingBusinessEnvironmentJust-In-TimeTotalQualityManagementProcessReengineeringTheoryofConstraintsNewtoolsformanagers! Completeproductsjustintimetoshipcustomers.Completepartsjustintimeforassemblyintoproducts.Receivematerialsjustintimeforproduction.Scheduleproduction.Just-in-Time(JIT)SystemsReceivecustomerorders. FlexibleworkforceReducedsetuptimeZeroproductiondefectsKeyElementsforaSuccessfulJITSystemImprovedplantlayoutJITpurchasingFewer,butmoreultrareliablesuppliers.FrequentJITdeliveriesinsmalllots.Defect-freesupplierdeliveries. MorerapidresponsetocustomerordersLesswarehousespaceneededReducedinventorycostsGreatercustomersatisfactionHigherqualityproductsBenefitsofaJITSystem Doweneedtochangetheplan?Wherearewe?Wheredowewanttogo?Howdowestart?Howarewedoing?CheckPlanActDoisTotalQualityManagementBenchmarkingContinuousImprovement ProcessReengineeringTheprocessisredesignedtoincludeonlythosestepsthatmakeourproductmorevaluable.Everystepinthebusinessprocessmustbejustified.Abusinessprocessisdiagrammedindetail. ProcessReengineeringAnticipatedresults:Processissimplified.Processiscompletedinlesstime.Costsarereduced.Opportunitiesforerrorsarereduced.Theprocessisredesignedtoincludeonlythosestepsthatmakeourproductmorevaluable.Everystepinthebusinessprocessmustbejustified.Abusinessprocessisdiagrammedindetail. TheoryofConstraintsAsequentialprocessofidentifyingandremovingconstraintsinasystem.Restrictionsorbarriersthatimpedeprogresstowardanobjective InternationalCompetitionMeetingworld-classcompetitiondemandsaworld-classmanagementaccountingsystem.Managersmustmakedecisionstoplan,direct,andcontrolaworld-classorganization. OrganizationalStructureAnorganizationisagroupofpeopleunitedforacommonpurpose. DecentralizationDecentralizationdecision–makingDecentralizationdecision–makingDecentralizationisthedelegationofdecision-makingauthoritythroughoutanorganization. LineandStaffRelationshipsLinepositionsaredirectlyrelatedtoachievementofthebasicobjectivesofanorganization.Example:Productionsupervisorsinamanufacturingplant.Staffpositionssupportandassistlinepositions.Example:Costaccountantsinthemanufacturingplant. TheControllerThechiefaccountantinanorganizationwithresponsibilityfor:Financialplanningandanalysis.Costcontrol.Financialreporting.Accountinginformationsystems. ImportanceofEthicsinAccountingEthicalaccountingpracticesbuildtrustandpromoteloyal,productiverelationshipswithusersofaccountinginformation.Manycompaniesandprofessionalorganizations,suchastheInstituteofManagementAccountants(IMA),havewrittencodesofethicswhichserveasguidesforemployees. IMACodeofEthicsforManagementAccountantsCompetenceConfidentialityIntegrityObjectivityResolutionofEthicalConflict IMACodeofEthicsforManagementAccountantsFollowapplicablelaws,regulationsandstandards.Preparecompleteandclearreportsafterappropriateanalysis.Maintainprofessionalcompetence.Competence IMACodeofEthicsforManagementAccountantsDonotdiscloseconfidentialinformationunlesslegallyobligatedtodoso.Ensurethatsubordinatesdonotdiscloseconfidentialinformation.Donotuseconfidentialinformationforpersonaladvantage.Confidentiality IMACodeofEthicsforManagementAccountantsAvoidconflictsofinterestandadviseothersofpotentialconflicts.Recognizeandcommunicatepersonalandprofessionallimitations.Donotsubvertorganization’slegitimateobjectives.Integrity IMACodeofEthicsforManagementAccountantsIntegrityAvoidactivitiesthatcouldaffectyourabilitytoperformduties.Communicateunfavorableaswellasfavorableinformation.Refrainfromactivitiesthatcoulddiscredittheprofession.Refusegiftsorfavorsthatmightinfluencebehavior. IMACodeofEthicsforManagementAccountantsObjectivityCommunicateinformationfairlyandobjectively.Discloseallinformationthatmightbeusefultomanagement. ResolutionofEthicalConflictFollowestablishedpolicies.Forunresolvedethicalconflicts:Discusstheconflictwithimmediatesuperior.IfimmediatesuperioristheCEO,considertheboardofdirectorsortheauditcommittee.Exceptwherelegallyprescribed,maintainconfidentiality.IMACodeofEthicsforManagementAccountants ResolutionofEthicalConflictClarifyissuesinaconfidentialdiscussionwithanobjectiveadvisor.Consultanattorneyastolegalobligations.Thelastresortistoresign.IMACodeofEthicsforManagementAccountants EndofChapter1