ch01-13e-2010.ppt

Management Accounting September 2010 BNU Lecturer Textbook Chapters Assessment Chapter 1 Managerial Accounting And The Business Organization Learning Objectives Describe the major users of accounting information Cost-benefit and behavioral issues Role of budgets and performance reports Identify current trends in management accounting Objective 1 Describe the major users of accounting information Organizations Management Users of Accounting Information Users of Accounting Information Management Accounting 管理会计 Financial Accounting 财务会计 Uses of Accounting Information Influences on accounting systems Service Organizations The basic ideas of management accounting were developed in manufacturing firms. These ideas apply to all types of organizations including service firms. But the service firms have following the characteristics. Service Organizations Objective 3 Explain the cost-benefit and behavioral issues involved in designing an accounting system Accounting System Costs and Benefits Accounting System Costs and Benefits If the system fails to provide information that is timely or in a useful format, there will be a lack of acceptance by users. The accounting system’s effect on the behavior of managers should be considered. Behavioral issues 行为因素 the reactions of both individuals and groups to the information. For example, how will manager react to a budget? The better a managerial accountant’s understanding of human behavior is , the more effective he will be as a provider of information. Objective 4 Explain the role of budgets and performance reports in planning and control Planning and Controlling Planning and Controlling Role of Budgets A budget 预算 is a quantitative expression of a plan of action and is an aid to coordinating and implementing the plan. Budgets are the chief devices for compelling and disciplining management planning. Role of Performance Reports 业绩报告 Performance Report Objective 5 Planning and control for product life cycles and t