Basic Manag的ement Accounting and Control Concepts管理会.pptVIP

0109 201308130011 Basic Management Accounting and Control Concepts管理会计与控制基本概念 Managerial Accounting and Financial Accounting管理会计与财务会计 Managerial accounting provides information for managers inside an organization who direct and control operations管理会计为企业内部负责经营管理的人员提供信息。 Financial accounting provides information to stockholders, creditors and others who are outside the organization财务会计为股东、债权人和其他外部人员提供信息。 International Competition国际化竞争 Meeting world-class competition demands a world-class management accounting system. 为适应国际竞争，需要国际级的管理会计系统。 Managers must make decisions to plan, direct, and control a world-class organization. 管理者需要通过决策来计划、管理和控制国际级的企业。 Evolution and Adaptation in Managerial Accounting管理会计的发展 Importance of Ethics in Accounting会计职业道德的重要性 Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information.会计职业道德使会计人员与会计信息的使用者之间能够建立相互诚信的关系。 Many companies and professional organizations, such as the Institute of Management Accountants (IMA), have written codes of ethics which serve as guides for employees. 许多公司和行业组织（如管理会计协会IMA），都有职业道德规范来作为员工的工作指南。 Code of Conduct for Management Accountants 管理会计行为规范 IMA Code of Ethics for Management Accountants IMA管理会计职业道德规范 Four broad areas of responsibility: 主要包括四个方面的职责： Maintain a high level of professional competence treat sensitive matters with confidentiality Maintain personal integrity Be objective in all disclosures 保持高水平的职业能力 对敏感问题的保密责任 保持个人的诚实性 对所有的披露项目保持客观公正 Managerial Accounting Tools管理会计工具 Failed and other businesses might have benefited from the application of managerial accounting tools:不成功的 公司及其他公司也许可以从管理会计工具的应用中获得启示。 Cost concepts 成本的概念 Cost-volume-profit 本-量-利分析 Activity-based costing 作业成本法（ABC） Budgeting 预算管理 Standard Costs 标准成本 Decision making 短期经营决策制订 Capital budgeting 资本预算 Transfer pricing 内部转移价格 Measuring Performance 业绩计量 Cost concepts 成本的概念 Period Costs 期间费用 Product Costs 产品成本 Elements of Cost 成本项目 Direct material 直接材料 Dire