成本与管理会计（第15版） 课件 GE-hca15-ch01

CHAPTER1TheManagerandManagementAccounting

Copyright©2015PearsonEducationChapter1LearningobjectivesDistinguishfinancialaccountingfrommanagementaccountingUnderstandhowmanagementaccountantshelpfirmsmakestrategicdecisionsDescribethesetofbusinessfunctionsinthevaluechainandidentifythedimensionsofperformancethatcustomersareexpectingofcompaniesCopyright©2015PearsonEducationChapter1Learningobjectives,concludedExplainthefive-stepdecision-makingprocessanditsroleinmanagementaccountingDescribethreeguidelinesmanagementaccountantsfollowinsupportingmanagersUnderstandhowmanagementaccountingfitsintoanorganization’sstructureUnderstandwhatprofessionalethicsmeantomanagementaccountantsCopyright©2015PearsonEducationAccountingDisciplineOverviewManagementaccounting—measures,analyzes,andreportsfinancialandnonfinancialinformationtohelpmanagersmakedecisionstofulfillorganizationalgoals.ManagementaccountingneednotbeGAAPcompliant.Financialaccounting—focusesonreportingtoexternalusersincludinginvestors,creditors,banks,suppliers,andgovernmentalagencies.FinancialstatementsmustbebasedonGAAP.Copyright©2015PearsonEducationAccountingDisciplineOverview,concludedCostaccounting–measures,analyzesandreportsfinancialandnonfinancialinformationrelatedtothecostsofacquiringorusingresourcesinanorganization.Today,mostaccountingprofessionalstakethepositionthatcostinformationispartofmanagementaccounting;therefore,thedistinctionbetweenthetwoisnotclear-cutandinthisbook,weoftenusethetermsinterchangeably.Copyright©2015PearsonEducationMajordifferencesbetweenmanagementandfinancialaccountingCopyright©2015PearsonEducationStrategyandManagementAccountingStrategyspecifieshowanorganizationmatchesitsowncapabilitieswiththeopportunitiesinthemarketplace. Therearetwobroadstrategies:cost leadershiporproductdifferentiationStrategiccostmanagement—describescostmanagementthatspecificallyfocusesonstrategicissues.Copyright©2015PearsonEducationStrategyandManagementAccounting,concludedManagementaccountinghelpsanswerimportantquestionssuchas:Whoareourmostimportantcustomers,andhowcanwebecompetitiveanddelivervaluetothem?Whatsubstituteproductsexistinthemarketplace,andhowdotheydifferfromourown?Whatisourmostcriticalcapability?Willadequatecashbeavailabletofundthestrategyorwilladditionalfundsneedtoberaised?Copyright©2015PearsonEducationManagementAccountingandValueCreatingvalueisanimportantpartofplanningandimplementingstrategy.Valueistheusefulnessacustomergainsfromacompany’sproductorservice.Theentirecustomerexperiencedeterminesthevalueacustomerderivesfromaproduct.Copyright©2015PearsonEducationManagementAccountingandValue,concludedTheValuechainisthesequenceofbusinessfunctionsinwhichaproductismadeprogressivelymoreusefultocustomers.TheValuechainconsistsof:Research&developmentDesignofProductsandProcessesProductionMarketingDistributionCustomerserviceCopyright©2015PearsonEducationTheValueChainIllustratedCopyright©2015PearsonEducationAValueChainImplementationCopyright©2015PearsonEducationSupply-chainanalysisProductionandDistributionarethepartsofthevaluechainassociatedwithproducinganddeliveringaproductorservice.ThesetwofunctionstogetherareknownastheSupply-ChainThesupplychaindescribestheflowofgoods,servicesandinformationfromtheinitialsourcesofmaterials,services,andinformationtotheirdeliveryregardlessofwhethertheactivitiesoccurinoneorganizationorinmultipleorganizations.Copyright©2015PearsonEducationKeySuccessFactorsCustomerswantcompaniestousethevaluechainandsupplychaintodeliverever-improvinglevelsofperformancewhenitcomestoseveral(orevenall)ofthefollowing:CostandefficiencyQualityTimeInnovationSustainabilityCopyright©2015PearsonEducationAFive-StepDecisionMakingProcessinPlanningandControlIdentifytheproblemanduncertainties.Obtaininformation.Makepredictionsaboutthefuture.Makedecisionsbychoosingbetweenalternatives.Implementthedecision,evaluateperformance,andlearn..Copyright©2015PearsonEducationPlanningandControlSystemsPlanningselectsgoalsandstrategies,predictsresults,decideshowtoattaingoals,andcommunicatesthistotheorganization.Budget—themostimportantplanningtool-isthequantitativeexpressionofaplanofactivitybymanagementandisanaidtocoordinatingwhatneedstobedonetoexecutethatplan.Controltakesactionsthatimplementtheplanningdecision,evaluatesperformance,andprovidesfeedbackandlearningtotheorganization..Copyright©2015PearsonEducationManagementAccountingGuidelinesThreeguidelineshelpmanagementaccountantsprovidethemostvaluetothestrategicandoperationaldecision-makingoftheircompanies:Cost–benefitapproach:benefitsofanaction/purchasegenerallymustexceedcostsasabasicdecisionrule.Behavioralandtechnicalconsiderations:peopleareinvolvedindecisions,notjustdollarsandcents.DifferentCostsforDifferentPurposes:Managersusealternativewaystocomputecostsindifferentdecision-makingsituations.Copyright©2015PearsonEducationATypicalOrganizationalStructureandtheManagementAccountant.Copyright©2015PearsonEducationProfessionalEthicsThefourstandardsofethicalconductformanagementaccountantsasadvancedbytheInstituteofManagementAccountantsare:CompetenceConfidentialityIntegrityObjectivityCopyright©2015PearsonEducationSarbanes-oxleyact(sox) TheSarbanes-Oxleylegislationwaspassedin2002inresponsetoaseriesofcorporatescandals.Theactfocusesonimproving:InternalcontrolsCorporategovernanceMonitoringofmanagersDisclosurepracticesofpubliccompaniesCopyright©2015PearsonEducationTermstolearnTERMStoLEARNPageNumberReferenceBudgetPage11ChiefFinancialOfficerPage14ControlPage11ControllerPage14CostAccountingPage4Cost-BenefitapproachPage12CostManagementPage4CustomerRelationshipManagement(CRM)Page7CustomerServicePag