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MBA-Introduction(2)基础知识讲义ManagerialAccountingandtheBusinessEnvironmentChapter1ManagerialAccountingandFinancialAccountingManagerialaccounting
providesinformation
formanagersofan
organizationwho
directandcontrol
itsoperations.Financialaccounting
providesinformation
tostockholders,
creditorsandothers
whoareoutside
theorganization.WorkofManagement
PlanningControllingDirectingand
MotivatingPlanningandControlCycleDecision
MakingFormulatingLong-and
Short-TermPlans(Planning)Measuring
Performance(Controlling)Implementing
thePlans
(DirectingandMotivating)ComparingActual
to
PlannedPerformance(Controlling)BeginDifferencesBetweenFinancialandManagerialAccountingExpandingRoleofManagerialAccountingIncreasingcomplexityand
sizeoforganizationsRapiddevelopmentand
implementationoftechnologyRegulatory
environmentWorld-wide
competitionIncreased
emphasis
onqualityFactorsthat
increasetheneedfor
managerialaccounting
informationTheChangingBusinessEnvironmentAmorecompetitiveenvironmentemphasizing:HigherqualityproductsLowerpricesandcostsGlobalcompetitionMeetingandanticipating
customerneedsBusinessenvironmentchangesinthepasttwentyyearsTheChangingBusinessEnvironmentJust-In-TimeTotalQualityManagementProcessReengineeringTheoryofConstraintsNewtoolsformanagers!Completeproducts
justintimeto
shipcustomers.Completeparts
justintimefor
assemblyintoproducts.Receivematerials
justintimefor
production.Schedule
production.Just-in-Time(JIT)SystemsReceive
customer
orders.Flexible
workforceReduced
setuptimeZeroproduction
defectsKeyElementsforaSuccessful
JITSystemImproved
plantlayoutJITpurchasingFewer,butmoreultrareliablesuppliers.FrequentJITdeliveriesinsmalllots.Defect-freesupplierdeliveries.Morerapid
responseto
customerordersLesswarehouse
spaceneededReduced
inventory
costsGreater
customer
satisfactionHigherquality
productsBenefitsofaJITSystemDoweneed
tochange
theplan?Wherearewe?Wheredowewanttogo?Howdo
westart?Howarewedoing?CheckPlanActDoisTotalQualityManagementBenchmarkingContinuous
ImprovementProcessReengineeringTheprocessis
redesignedtoinclude
onlythosestepsthatmake
ourproductmorevaluable.Everystepin
thebusiness
processmust
bejustified.Abusinessprocess
isdiagrammed
indetail.ProcessReengineeringAnticipatedresults:
Processissimplified.Processiscompleted
inlesstime.Costsarereduced.Opportunitiesfor
errorsarereduced.Theprocessis
redesignedtoinclude
onlythosestepsthatmake
ourproductmorevaluable.Everystepin
thebusiness
processmust
bejustified.Abusinessprocess
isdiagrammed
indetail.TheoryofConstraintsAsequentialprocessofidentifyingandremovingconstraintsinasystem.Restrictionsorbarriersthatimpede
progresstowardanobjectiveInternationalCompetitionMeetingworld-classcompetitiondemandsaworld-classmanagementaccountingsystem.Managersmustmakedecisionstoplan,direct,andcontrolaworld-classorganization.OrganizationalStructureAnorganizationisagroupofpeople
unitedforacommonpurpose.DecentralizationDecentralization
decision–makingDecentralization
decision–makingDecentralizationisthedelegationofdecision-makingauthoritythroughoutanorganization.LineandStaffRelationshipsLinepositionsaredirectlyrelatedtoachievementofthebasicobjectivesofanorganization.Exle:Productionsupervisorsinamanufacturingplant.Staffpositionssupportandassistlinepositions.Exle:Costaccountantsinthemanufacturingplant.TheControllerThechiefaccountantinanorganizationwithresponsibilityfor:Financialplanningandanalysis.Costcontrol.Financialreporting.Accountinginformationsystems.ImportanceofEthics
inAccountingEthicalaccountingpracticesbuildtrustandpromoteloyal,productiverelationshipswithusersofaccountinginformation.Manycompaniesandprofessionalorganizations,suchastheInstitute
ofManagementAccountants(IMA),
havewrittencodesofethicswhich
serveasguidesforemployees.IMACodeofEthicsforManagementAccountantsCompetenceConfidentialityIntegrityObjectivityResolutionofEthicalConflictIMACodeofEthicsforManagementAccountantsFollowapplicablelaws,regulationsandstandards.Preparecompleteandclearreportsafterappropriateanalysis.Maintainprofessionalcompetence.CompetenceIMACodeofEthicsforManagementAccountantsDonotdiscloseconfidentialinformationunlesslegallyobligatedtodoso.Ensurethatsubordinatesdonotdiscloseconfidentialinformation.Donotuseconfidentialinformationforpersonaladvantage.ConfidentialityIMACodeofEthicsforManagementAccountantsAvoidconflictsofinterestandadviseothersofpotentialconflicts.Recognizeandcommunicatepersonalandprofessionallimitations.Donotsubvertorganization’slegitimateobjectives.IntegrityIMACodeofEthicsforManagementAccountantsIntegrityAvoidactivitiesthatcouldaffectyourabilitytoperformduties.Communicateunfavorableaswellasfavorableinformation.Refrainfromactivitiesthatcoulddiscredittheprofession.Refusegiftsorfavorsthatmightinfluence
behavior.IMACodeofEthicsforManagementAccountantsObjectivityCommunicateinformationfairlyandobjectively.Discloseallinformation
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