[管理会计学第一章.pptVIP

Chapter 1 Learning Objectives Identify the major differences and similarities between financial and managerial accounting. Understand the role of management accountants in an organization. Understand the basic concepts underlying Lean Production, the Theory of Constraints (TOC), and Six Sigma. Understand the importance of upholding ethical standards Business Environment Globalization Technological changes: IT Industrial structure changes Services play more and more important role Management change: customer focused Growing risk management concerns Work of Management Planning Directing