管理会计(英文影印版)13版课件.ppt

1-1 Chapter 1 Users of Accounting Information Decision Making Accounting Information System Influences on Accounting Systems Sarbanes-Oxley Act Ethics Service and Nonprofit Organizations Cost-Benefit and Behavioral Considerations Decision Making The Nature of Planning and Controlling Budget and Performance Reports Performance Reports Product Life Cycle The Value Chain Management Accountant’s Role as Internal Consultant Organizational Authority and Responsibility Accounting Function Career Opportunities in Management Accounting Management Accounting Change Drivers Major Influences on Management Accounting Standards of Ethical Conduct Ethical Dilemmas Unethical Behavior Temptations The End ?2007 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton 1 - * ?2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-* ?2006 Prentice Hall Business Publishing, Introduction to Management Accounting 13/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1 - * Introduction to Management Accounting Introduction to Management Accounting Managerial Accounting, the Business Organization, and Professional Ethics Internal managers Creditors: Suppliers Bankers Day-to-day operating decisions Long-range strategic decisions Management Accounting Financial Accounting External Users Investors: Stockholders Government Authorities Learning Objective 1 Scorekeeping: Evaluate Organizational Performance Attention Directing: Compare Actual Results to Expected Problem Solving: Assess Possible Courses of Action Process of gathering, organizing, and Communicating financial information Financial Statements Generally accepted accounting principles (GAAP) Foreign Corrupt Practices Act Internal controls Management audits Sarbanes-Oxley Act Internal auditors In 2002, the Sarbanes-Oxley Act required chief executiv