管理会计33919.docVIP

Management Accounting:Information that Creates Value管理会计：创造价值的信息 Chapter 1 Key terms （关键术语） activities 作业活动 activity-based costing 作业成本法 beliefs system 信仰体系 benchmarking 标杆基准制定 boundary systems 雇员守则 capital budget 资本预算 customer costing 客户成本计算 financial accounting 财务会计 management accounting 管理会计 Key terms （关键术语） management accounting information 管理会计信息 Management control 管理控制 operating budget 营业预算 operational control 经营控制 process 过程 product costing 产品成本计算 Key terms （关键术语） ROI –return on investment 投资回报率 strategic control 战略控制 strategic information 战略信息 Introduction Vincent Daniels, manager of the new retail outlet of Ikon Printing, wonders what financial and operating information he needs to manage the store. The store lines of business are: Printing Computing Document preparation Introduction Fax services Sales of office supplies What information does Vincent need to improve processes? Should he receive information about the quality and defects associated with each line of business? This chapter will help you to… Learning Objectives Appreciate the important role that management accounting information plays in both manufacturing, service, non-profit, and governmental organizations. Discuss the significant differences between management accounting and financial accounting. Learning Objectives Understand how different people in the organization have different demands for management accounting information. Appreciate how management accounting creates value for organizations and how it relates to operations, marketing, and strategy. Learning Objectives Explain why management accounting information must include both financial and nonfinancial information. Understand why activities should be the primary focus for measuring and managing performance in organizations. Appreciate the behavioral and ethical issues faced by management accountants.