管理会计chppt课件.ppt

2010McGraw HillRyersonLtd 1 Chapter1 TheChangingRoleofManagerialAccounting 2010McGraw HillRyersonLtd 2 LearningObjectives 1 Definemanagerialaccountinganddescribeitsroleinthemanagementprocess 2 Explainfourfundamentalmanagementprocessesthathelporganizationsattaintheirgoals 3 Listanddescribefiveobjectivesofmanagerialaccountingactivity 2010McGraw HillRyersonLtd 3 LearningObjectives con d 4 Explainthemajordifferencesbetweenmanagerialandfinancialaccounting 5 Explainwheremanagerialaccountantsarelocatedinanorganization intermsofformalorganization deploymentincross functionalteams andphysicallocation 6 Describetherolesofanorganization schieffinancialofficer CFO orcontroller treasurer andinternalauditor 2010McGraw HillRyersonLtd 4 LearningObjectives con d 7 Brieflydescribesomeofthemajorcontemporarythemesinmanagerialaccounting 8 Understandandexplaintheconceptsofstrategiccostmanagementandthevaluechain 9 Understandtheethicalresponsibilitiesofamanagerialaccountant 10 Discusstheprofessionalorganizations certificationprocess andethicalstandardsinthefieldofmanagerialaccounting 2010McGraw HillRyersonLtd 5 Managerialaccountingistheprocessofidentifyingmeasuringanalyzinginterpretingcommunicatinginformationinpursuitoforganizationalgoals LearningObjective1DefineManagerialAccounting 2010McGraw HillRyersonLtd 6 LearningObjective2ManagingResources Activities andPeople Anorganization AcquiresResources HiresPeople Organizedsetofactivities DecisionMaking Planning Directing Controlling 2010McGraw HillRyersonLtd 7 LearningObjective3HowManagerialAccountingAddsValuetotheOrganization Providinginformationfordecisionmakingandplanning Assistingmanagersindirectingandcontrollingactivities Motivatingmanagersandotheremployeestowardsorganization sgoals Measuring evaluatingperformanceofsubunits activities managers andotheremployees Assessingtheorganization scompetitiveposition 2010McGraw HillRyersonLtd 8 LearningObjective4ManagerialversusFinancialAccounting AccountingSystem accumulatesfinancialandmanagerialaccountingdatainthecostaccountingsystem ManagerialAccountingInformationfordecisionmaking planning andcontrollinganorganization soperations FinancialAccountingPublishedfinancialstatementsandotherfinancialreports InternalUsers ExternalUsers 2010McGraw HillRyersonLtd 9 ManagerialversusFinancialAccounting con d LO 4 2010McGraw HillRyersonLtd 10 Astaffpositionsupportsandassistslinepositions Example Acostaccountantinthemanufacturingplant LearningObjective5LineandStaffPositions Alinepositionisdirectlyinvolvedinachievingthebasicobjectivesofanorganization Example Aproductionsupervisorinamanufacturingplant 2010McGraw HillRyersonLtd 11 ManagementAccountants Anaccountantinaaccountingfirmwouldbeinalineposition becausetheorganization smissionisprovidingaccountingservices Incontrast anaccountantatauniversitywouldbeinastaffposition LO 5 2010McGraw HillRyersonLtd 12 ManagementAccountants con d Moreandmore managerialaccountantsworkthroughoutanentireenterpriseandaredeployedincross functionalmanagementteams workingwithtopexecutivesandpersonnelfromavarietyoffunctionalareas e g marketing production engineering andoperations LO 5 2010McGraw HillRyersonLtd 13 LearningObjective6Controller Thechiefmanagerialandfinancialaccountantresponsibilityfor SupervisingaccountingpersonnelPreparationofinformationandreports managerialandfinancialAnalysisofaccountinginformationPlanninganddecisionmaking 2010McGraw HillRyersonLtd 14 Treasurer Responsibleforraisingcapitalandsafeguardingtheorganization sassets ManagesinvestmentsEstablishescreditpoliciesManagesinsurancecoverage LO 6 2010McGraw HillRyersonLtd 15 InternalAuditor Responsibleforreviewingaccountingprocedures records andreportsinboththecontroller sandthetreasurer sareaofresponsibility Expressesanopiniontotopmanagementregardingtheeffectivenessoftheorganization saccountingsystem LO 6 2010McGraw HillRyersonLtd 16 LearningObjective7MajorThemesinManagerialAccounting ManagerialAccounting InformationandIncentives CostsandBenefits EvolutionandAdaptation BehavioralIssues 2010McGraw HillRyersonLtd 17 EvolutionandAdaptationinManagerialAccounting E Business Servicevs ManufacturingFirms EmergenceofNewIndustries Globalization FocusontheCustomer Cross FunctionalTeams ProductLifeCyclesandDiversity Time BasedCompetition InformationandCommunicationTechnology Just in TimeInventory TotalQualityManagement ContinuousImprovement Change LO 7 Computer IntegratedManufacturing 2010McGraw HillRyersonLtd 18 ObjectivesMeasurethecostofresourcesconsumed Identifyandeliminatenon value addedcosts CostManagementSystems CostManagementSystem LO 7 2010McGraw HillRyersonLtd 19 ObjectivesDetermineefficiencyandeffectivenessofmajoractivities Identifyandevaluatenewactivitiesthatcanimproveperformance CostManagementSystems con d CostManagementSystem LO 7 2010McGraw HillRyersonLtd 20 ProductDesign ResearchandDevelopment LearningObjective8StrategicCostManagementandtheValueChain Securingrawmaterialsandotherresources Production Marketing Distribution Sales Start 2010McGraw HillRyersonLtd 21 TheoryofConstraints Asequentialprocessofidentifyingandremovingconstraintsinasystem Restrictionsorbarriersthatimpedeprogresstowardanobjective LO 8 2010McGraw HillRyersonLtd 22 LearningObjective9EthicalClimateofBusiness Thecorporatescandalsexperiencedoverthelastfewyearshaveshownusthatunethicalbehaviorinbusinessiswronginamoralsenseandcanbedisastrousintheeconomy Therewilllikelybemorereformsincorporategovernanceandaccountinginthefuture 2010McGraw HillRyersonLtd 23 LearningObjective10ManagerialAccountingasaCareer ProfessionalOrgan