MBA-Introduction(二)推荐(30页).pptVIP

Managerial Accounting and the Business Environment Managerial Accounting and Financial Accounting Work of Management Planning and Control Cycle Differences Between Financial and Managerial Accounting Expanding Role of Managerial Accounting The Changing Business Environment The Changing Business Environment Just-in-Time (JIT) Systems Key Elements for a SuccessfulJIT System Benefits of a JIT System Total Quality Management Process Reengineering Process Reengineering Theory of Constraints A sequential process of identifying and removing constraints in a system. International Competition Meeting world-class competition demands a world-class management accounting system. Managers must make decisions to plan, direct, and control a world-class organization. Organizational Structure Decentralization 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 Controller The chief accountant in an organization with responsibility for: Financial planning and analysis. Cost control. Financial reporting. Accounting information systems. Importance of Ethicsin Accounting Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information. Many companies and professional organizations, such as the Instituteof Management Accountants (IMA),have written codes of ethics whichserve as guides for employees. IMA Code of Ethics for Management Accountants Competence Confidentiality Integrity Objectivity Resolution of Ethical Conflict IMA Code of Ethics for Management Accountants IMA Code of Ethics for Management Accountants IMA Code of Ethics for Management Accountants IMA Code of Ethics for Management Accountants IMA Code of Ethics for Management Accountants IMA Code of Ethics for M