成本与管理会计 课件第1-5章（双语教学使用）.PPT

Chapter One Imports into the United States Exports from the United States Internet Usage Strategy Customer Value Propositions Work of Management Planning Directing and motivating involves managing day-to-day activities to keep the organization running smoothly. Employee work assignments. Routine problem solving. Conflict resolution. Effective communications. Controlling Planning and Control Cycle Learning Objective 1 Comparison of Financial and Managerial Accounting Learning Objective 2 Organizational Structure Line and Staff Relationships Line positions are directly related to achievement of the basic objectives of an organization. Example: Production supervisors in a manufacturing plant. Staff positions support and assist line positions. Example: Cost accountants in the manufacturing plant. The Chief Financial Officer (CFO) A member of the top management team responsible for: Providing timely and relevant data to support planning and control activities. Preparing financial statements for external users. Learning Objective 3 Process Management Process Management Traditional “Push”Manufacturing Company Traditional “Push”Manufacturing Company Lean Production Lean Production Lean Production Theory of Constraints Theory of Constraints Six Sigma Six Sigma E-Commerce Enterprise Systems Learning Objective 4 Code of Conduct forManagement Accountants The Institute of Management Accountant’s (IMA) Standards of Ethical Conduct for Practitionersof Management Accounting and Financial Management have two major parts, which offer guidelines for: ? Ethical behavior. ? Resolution for an ethical conflict. IMA Guidelines for Ethical Behavior IMA Guidelines for Ethical Behavior IMA Guidelines for Ethical Behavior IMA Guidelines for Ethical Behavior IMA Guidelines for Resolutionof an Ethical Conflict Follow employer’s established policies. For unresolved ethical conflicts: Discuss the conflict with immediate supervisor or next highest uninvolved ma