《管理会计ch》PPT课件

ManagementAccounting管理会计,2014.09,Textbook,ManagementAccounting,15thCharlesTHorngrenPrentice2013,Chapter1,ManagerialAccountingBusinessOrganizationProfessionalEthics,LearningObjectives,usersandusesofaccountinginformationcost-benefitandbehavioralissuesroleofbudgetsandperformancereportsinplanningandcontroltheroleaccountantsplayinthecompanysvalue-chainfunctionswhyaccountingisimportantinavarietyofcareerpathscurrenttrendsinmanagementaccounting,Objective1,Usersandusesofaccountinginformation,Organizations,Goal,Organizations,Resources,People,Activities,Management,Makingdecision决策,Planning计划,Directing指导,Controlling控制,Marketinginformation,TechnologyInformation,ManagerialaccountingInformation,FinancialaccountingInformation,Usersofaccountinginformation,Thebasicpurposeofaccountinginformationistohelpdecisionmakers.Bothinternalusersandexternalusersuseaccountinginformation.,UsersofAccountingInformation,useinformationforshort-termplanningandcontrollingroutineoperations.,Internalmanagers,useinformationformakingnonroutinedecisionsandformulatingoverallpoliciesandlong-rangeplans.,UsersofAccountingInformation,Externalparties,useinformationformakingdecisionsaboutthecompany.,Investors,Governmentauthorities,ManagementAccounting管理会计,Itistheprocessofidentifying,measuring,accumulating,analyzing,preparing,interpreting,andcommunicatinginformationthatmanagersusetofulfillorganizationalobjectives.,WhatisManagementAccounting,FinancialAccounting财务会计,Itreferstoaccountinginformationdevelopedfortheuseofexternalpartiessuchasstockholders,suppliers,banks,andgovernmentregulatoryagencies.,WhatisFinancialAccounting,Managementaccounting(管理会计）:provideinformationformanagerswithinanorganization.Financialaccounting（财务会计）:producesinformationforexternalusers,suchasstockholder,banksandgovernmentdepartments.,Usersofaccountinginformation,Decisionmakingsupport,Accountinginformationcanhelpmanagersanswerthreetypesofquestions.scorecardquestion计分问题.Isthefirmdoingwellorpoorly?attentiondirectingquestion指引问题.Whichareasrequireadditionalinvestigation?problemsolvingquestion解决问题.Ofthealternativebeingconsidered,whichisbest?,Scorekeeping:theclassification,accumulationandreportingofdatathathelpusersunderstandandevaluateperformance.Attentiondirecting:involvingroutinereportsthatcompareactualresultandexpectedresult.,Decisionmakingsupport,Problemsolving:involvinganalysisoftheimpactsofeachalternativetoidentifythebestcoursetofollow(AssessPossibleCoursesofAction),Decisionmakingsupport,Accountinginformationsystem,Accountinginformationsystem:formalmechanismforgathering,organizing,andcommunicatinginformationaboutactivities.Therearethreecategoriesofrequirementsimposedonaccountingsystemsdesignedtomeettherequirementsofexternalusers.Financialreportingrules财务报告规则Taxrules税务规则Governmentregulations政府管制,Objective2,Cost-benefitandbehavioralconsiderations,Cost-benefitbalance,Accountinginformationsystemsareeconomicgoodsavailableatvariouscosts.Managersshouldweighestimatedcostsagainstbenefitsfromtheinformationsystems.,Behavioralimplication,Managershouldconsideraccountinginformationsystemseffectonthebehaviorofmanagers.Example:ifsystemistoocomplexordifficulttouse,managerwouldnotliketouseit.,Objective3,Roleofbudgetsandperformancereportsinplanningandcontrol,Managementprocessandaccountinginformation,Accountinginformationhelpsmanagersplanandcontroltheorganizationsoperations.Planning:settingobjectivesandoutlinehowitwillattainthem.Control:implementingplansandusingfeedbacktoevaluatetheattainmentofobjectives.,Budgetandperformancereport,Budget（预算）:quantitativeexpressionofaplanofaction.Performancereport（绩效报告）:providefeedbackbycomparingresultswithplanandbyhighlightingvariances.Performancereportspurinvestigationofexceptions.Managersreviseoperationstoconformwiththeplansorrevisetheplans.Thisismanagementbyexception（例外管理）.,Objective4,Accountantsroleinvalue-chainfunctions,Productlifecycles（产品寿命周期）,Toeffectivelyplanandcontrolproductionofgoodsorservices,accountantsandmanagersmustconsidertheproductlifecycle.Productlifecycle:variousstagesthroughwhichaproductpassesConceptionanddevelopmentIntroductionintomarketMaturationofthemarketWithdrawalfromthemarket,Ateachstage,managersfacedifferingcostsandpotentialReturns.Strategywouldbechangedateachstage.,Thevaluechain（价值链）,Thevaluechain:thesetofbusinessfunctionsoractivitiesthataddvaluetotheproductsorservicesofanorganization.Notallfunctionsareofequalimportancetothesuccessofafirm.Managermustdecidewhichofthesefunctionsenablesthefirmtogainandmaintainacompetitiveedge.Accountantsplayaroleinsupportingallthevalue-chainfunctions.,Thevaluechain（价值链）,Eachvaluechainfunctionshouldfocusonactivitiesthatcreatevalueforthecustomers.Successfulbusinessneverlosesightoftheimportanceofmaintainingafocusontheneedsoftheircustomers.,Accountingsposition,Theroleofmanagementaccountantsinorganizationshaschanged.Managementaccountantisbecominganinternalconsultantoninformation-relatedissues.,Preparesstandardizedreports,Collectsandcompilesinformation,InterpretsandAnalyzesinformation,IsInvolvedindecisionmaking,InternalConsultant,Management,Lineandstaffauthority,Linemanagers:directlyinvolvedwithmakingandsellingproductsorservices.Staffmanagers:AdvisorySupportlinemanagers.,Lineandstaffauthority,Cross-functionalteams:Foundinmodern,“flatter”organizations;Functionalareasworktogetherindecision-makingprocess.,PlanningforcontrolReportingandinterpretingEvaluatingandconsultingTaxadministrationGovernmentreportingProtectionofassetsEconomicappraisal,TreasurerFunctions,ProvisionofcapitalInvestorrelationsShort-termfinancingBankingandcustodyCreditsandcollectionsInvestmentsRiskmanagement,ControllerFunctions,ChiefFinancialOfficer(CFO),Objective5,ManagementAccountantsandcareer,CMA,CMA（注册管理会计师）:certifiedmanagementaccountant.TheInstituteofManagementAccountants(IMA)overseestheCMAprogram.,Objective6,Currenttrendsinmanagementaccounting,Adaptationtochange,Marketshavebecomemorecompetitive,andaccesstoinformationhasbecomemoreimportant.Manyfirmsderivetheircompetitiveadvantagefromtheirinformation,nottheirphysicalfacilities.,Adaptationtochange,Fourmajortrendsareinfluencingmanagementaccounting.Shiftfrommanufactured-basedtoservice-basedeconomyintheUSIncreasedglobalcompetitionAdvancesintechnologyChangesinbusinessprocessmanagement,Servicesector,Manyideasofmanagementaccountingdevelopedinmanufacturingsectorhaveevolvedsothattheyapplytoservicesectorandnonprofitorganizations.ServicesectorincludesfollowingcharacteristicsLaborismajorcomponentofcosts.Outputisusuallydifficulttomeasure.Servicefirmscannotstoretheirmajorinputsandoutputs.,Servicesector,Theservicesectoraccountforalmost80%oftheemploymentintheUS.Serviceindustriesareextremelycompetitiveandtheirmanagersincreasinglyrelyonaccountinginformation.,Globalcompetition,Globalcompetitionhasincreasedasmanynationshaveloweredinternationalbarrierstotrade.Toregaintheircompetitiveedge,manyUSfirmsredesignedtheiraccountingsystemstoprovidemoreaccurateandtimelyinformationaboutthecostofactivities,products,orservices.,Advancesintechnology,Technologicalchangeshaveaffectedboththeproductionanduseofaccountinginformation.Inmanycases,databasesallowmanagerstoaccessdatadirectlyandtogeneratetheirownreportsandanalyses.Managersandaccountantsworktogethertoassuretheavailabilityofthedataneededfordecisions.,Advancesintechnology,E-commerce:B2C;B2BERP(enterpriseresourceplanning)integratedinformationsystemsthatsupportallfunctionalareasofafirm.Accountingisjustonepartofsuchasystem.,Changesinbusinessprocessmanagement,Somefirmsimplementsweepingchangesinoperationsthroughbusinessprocessreengineering（业务流程再造）.Rethinkingandredesignofbusinessprocessestoimproveperformanceinareassucha