的管理会计学第1章节.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 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 Main topics in managerial accounting Information and motivation Behavioral Cost and benefit 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 Practitio