《管理会计》课件全英文Acct_ch1_ManAcct_(Feb_25).ppt

Chapter 1 - 1. Legal Firm wants to know COST PER HOUR for each type of Legal service to establish a Billing rate 2. Plant Manager wants to know supplier DEFECT RATES and the effects on PRODUCTION COSTS 3. Software Consultant wants to know why ENGAGEMENT COSTS ran over budget, and what CORRECTIVE ACTIONS are needed 4. Cruise Line CEO wants to know the VARIABLE COST EFFECT on profits Hospital Administrator wants to further REDUCE WASTE (costs) within the hospital Bank Manger wants to make long-term decisions about FEE-BASED PRODUCTS 1. To provide information for costing out services, products