管理会计chapterppt课件.ppt

ReferenceBooks RayH Garrison EricW Noreen PeterC Brewer ManagerialAccounting 12thEdition 2008CharlesT Horngren GaryL Sundem WilliamO Stratton IntroductiontoManagementAccounting Prentice2002 2007 2007 高等教育出版社 2004 Chapter1 ManagerialAccountingandtheBusinessEnvironment Purposesofchapter1 DefinitionofManagerialAccountingIdentifythemajordifferencesbetweenfinancialandmanagerialaccounting Understandtheroleofmanagementaccountantsinanorganization UnderstandthebasicconceptsunderlyingLeanProduction theTheoryofConstraints andSixSigma Understandtheimportanceofupholdingethicalstandards LearningObjective1 DefinitionofManagerialAccounting ManagerialAccountingAfieldofaccountingthatprovidesfinancialandnon financialinformation aninformationsystem formanagersandotherinternaluserstomakedecisions InformationsystemWhatisaccounting Asamanufacturingcompany whoneedthiscompany saccountinginformation Threefunctions ScorekeepingAttentiondirectingProblemsolving WorkofManagement Planning Controlling DirectingandMotivating Planning Identifyalternatives DirectingandMotivating Directingandmotivatinginvolvesmanagingday to dayactivitiestokeeptheorganizationrunningsmoothly Employeeworkassignments Routineproblemsolving Conflictresolution Effectivecommunications Controlling Thecontrolfunctionensuresthatplansarebeingfollowed Feedbackintheformofperformancereportsthatcompareactualresultswiththebudgetareanessentialpartofthecontrolfunction PlanningandControlCycle DecisionMaking Formulatinglong andshort termplans Planning Measuringperformance Controlling Implementingplans DirectingandMotivating Comparingactualtoplannedperformance Controlling Begin Exhibit1 2 LearningObjective2 Identifythemajordifferencesbetweenfinancialandmanagerialaccounting FinancialAccounting Fieldofaccountingthattreatsmoneyasameansofmeasuringeconomicperformance Itencompassestheentiresystemofmonitoringandcontrolofmoneyasitflowsinandoutofthefirmasassetsandliabilities andrevenuesandexpenses Financialaccountinggathersandsummarizesfinancialdatatopreparefinancialreportssuchasbalancesheetandincomestatementforthefirm smanagement investors lenders suppliers taxauthorities andotherstakeholders ComparisonofFinancialandManagerialAccounting LearningObjective3 Understandtheroleofmanagementaccountantsinanorganization OrganizationalStructure Decentralizationisthedelegationofdecision makingauthoritythroughoutanorganization LineandStaffRelationships Linepositionsaredirectlyrelatedtoachievementofthebasicobjectivesofanorganization Example Productionsupervisorsinamanufacturingplant Staffpositionssupportandassistlinepositions Example Costaccountantsinthemanufacturingplant TheChiefFinancialOfficer CFO Amemberofthetopmanagementteamresponsiblefor Providingtimelyandrelevantdatatosupportplanningandcontrolactivities Preparingfinancialstatementsforexternalusers LearningObjective4 UnderstandthebasicconceptsunderlyingLeanProduction theTheoryofConstraints andSixSigma ProcessManagement Abusinessprocessisaseriesofstepsthatarefollowedinordertocarryoutsometaskinabusiness ProcessManagement Therearethreeapproachestoimprovingbusinessprocesses LeanProduction TheoryofConstraints TOC SixSigma Traditional Push ManufacturingCompany ForecastSales Ordercomponents ProducegoodsinAnticipationofSales MakeSalesfromFinishedGoodsInventory StoreInventory Traditional push manufacturing Traditional Push ManufacturingCompany Largeinventories Finishedgoods Rawmaterials Workinprocess LeanProduction Exhibit1 6 Theleanthinkingmodelisafivestepapproach Identifyvalueinspecificproducts services Identifythebusinessprocessthatdeliversvalue Organizeworkarrangementsaroundtheflowofthebusinessprocess Createapullsystemthatrespondstocustomerorders Continuouslypursueperfectioninthebusinessprocess CustomerPlacesanOrder CreateProductionOrder GenerateComponentRequirements ProductionBeginsasPartsArrive GoodsDeliveredwhenneeded ComponentsareOrdered LeanProduction Thefivestepprocessresultsina pull manufacturingsystemthatreducesinventories decreasesdefects reduceswastedeffort andshortenscustomerresponsetimes LeanProduction Leanthinkingmaybeusedtoimprovebusinessprocessesthatlinkcompaniestogether Thetermsupplychainmanagementreferstothecoordinationofbusinessprocessesacrosscompaniestobetterserveendconsumers Aconstraint alsocalledabottleneck isanythingthatpreventsyoufromgettingmoreofwhatyouwant TheTheoryofConstraintsisbasedontheobservationthateffectivelymanagingtheconstraintisthekeytosuccess Theconstraintinasystemisdeterminedbythestepthathasthesmallestcapacity TheoryofConstraints 4 Recognizethattheweakestlinkisnolongerso 1 Identifytheweakestlink 2 Allowtheweakestlinktosetthetempo 3 Focusonimprovingtheweakestlink Onlyactionsthatstrengthentheweakestlinkinthe chain improvetheprocess TheoryofConstraints SixSigma Aprocessimprovementmethodrelyingoncustomerfeedbackandfact baseddatagatheringandanalysistechniquestodriveprocessimprovement Referstoaprocessthatgeneratesnomorethan3 4defectspermillionopportunities Sometimesassociatedwiththetermzerodefects SixSigma Exhibit1 8 LearningObjective5 Understandtheimportanceofupholdingethicalstandards WhyHaveEthicalStandards Ethicalstandardsinbusinessareessentialforasmoothfunctioningadvancedmarketeconomy CodeofConductforManagementAccountants TheInstituteofManagementAccountant s IMA StandardsofEthicalConductforPractitionersofManagementAccountingandFinancialManagementhavetwomajorparts whichofferguidelinesfor Ethicalbehavior Resolutionforanethicalconflict Competence Performtheirprofessionaldutiesinaccordancewithrelevantlaws regulationsandtechnicalstandards Preparecompleteandclearreportsandrecommendationsafterappropriateanalysisofrelevantandreliableinformation IMAGuidelinesforEthicalBehavior Maintainanappropriatelevelofprofessionalcompetencebyongoingdevelopmentoftheirknowledgeandskills Confidentiality Donotdiscloseconfidentialinformationunlesslegallyobligatedtodoso Ensurethatsubordinatesdonotdiscloseconfidentialinformation Donotuseconfidentialinformationforunethicalorillegaladvantage IMAGuidelinesforEthicalBehavior Mitigateconflictsofinterestandadviseothersofpotentialconflicts Abstainfromactivitiesthatmightdiscredittheprofession Refrainfromconductthatwouldprejudicecarryingoutdutiesethically Integrity IMAGuidelinesforEthicalBehavior Communicateinformationfairlyandobjectively Discloseallrelevantinformationthatcouldinfluenceauser sunderstandingofreportsandrecommendations Objectivity IMAGuidelinesforEthicalBehavior Followemployer sestablishedpolicies Forunresolvedethicalconflicts Discusstheconflictwithimmediatesupervisorornexthighestuninvolvedmanager IfimmediatesupervisoristheCEO considertheboardofdirectorsortheauditcommittee Contactwithlevelsabovetheimmediatesupervisorshouldonlybeinitiatedwiththesupervisor sknowledge assumingthesupervisorisnotinvolved IMAGuidelinesforResolutionofanEthicalConflict Followemployer sestablishedpolicies Forunresolvedethicalconflicts Exceptwherelegallyprescribed maintainconfidentiality Clarifyissuesinaconfidentialdiscussionwithanobjectiveadvisor Consultanattorneyastolegalobligations IMAGuidelinesforResolutionofanEthicalConflict CompanyCodesofConduct Broad basedstatementsofacompany sresponsibilitiesto Dell sHigherStandard Dell ssuccessisbuiltonafoundationofpersonalandprofessionalintegrity Weholdourselvestostandardsofethicalbehaviorthatgowellbeyondlegalminimums WenevercompromisethesestandardsandwewillneveraskanymemberoftheDellteamtodosoeither Weowethistoourcustomers suppliers shareholdersandotherstakeholders Andweoweittoourselvesbecausesuccesswithoutintegrityisessentiallymeaningless Dell sHigherStandard Ourhigherstandardisattheheartofwhatweknowasthe SoulofDell thestatementofthevaluesandbeliefswhichdefineoursharedglobalculture Thiscultureofperformancewithintegrityunitesusasacompanythatunderstandsandadherestoourcompanyvaluesandtothelawsofthecountriesinwhichwedobusiness JustastheSoulofDellarticulatesourvaluesandbeliefs thefollowingCodeofConductprovidesguidancetoensurewemeetourhigherstandardandconductbusinesstheDellWay therightway whichis WinningwithIntegrity Simplyput wewantallmembersofourteam alongwithourshareholders customers suppliersandotherstakeholders tounderstandthattheycanbelievewhatwesayandtrustwhatwedo OurhigherstandardincludesseveralkeycharacteristicsthatbothunderpintheSoulofDellandprovidethefoundationforourCodeofConduct Dell sHigherStandard Trust Ourwordisgood Wekeepourcommitmentstoeachotherandtoourstakeholders Integrity Wedotherightthingwithoutcompromise Weavoideventheappearanceofimpropriety Honesty Whatwesayistrueandforthcoming notjusttechnicallycorrect Weareopenandtransparentinourcommunicationswitheachotherandaboutbusinessperformance Judgment Wethinkbeforeweactandconsidertheconsequencesofouractions Respect Wetreatpeoplewithdignityandvaluetheircontributions Wemaintainfairnessinallrelationships Courage Wespeakupforwhatisright Wereportwrongdoingwhenweseeit Responsibility Weaccepttheconsequencesofouractions Weadmitourmistakesandquicklycorrectthem Wedonotretaliateagainstthosewhoreportviolationsoflaworpolicy CodesofConductontheInternationalLevel Inadditiontocompetence objectivity andconfidentiality theIFAC scodedealswiththeaccountant sethicalrespons