成本管理会计学c1.ppt

Continuous Improvementand Benchmarking 1 - * Continuous improvement by competitors creates a never-ending search for higher levels of performance within many organizations. Learning Objective 6 1 - * Describe three ways management accountants support managers. Key Guidelines 1 - * 1. Cost-benefit approach 2. Full recognition of behavioral as well as technical considerations 3. Using different costs for different purposes Cost-Benefit Approach 1 - * A cost-benefit approach should be used in order to spend resources if they promote decision making that better attains organization goals in relation to the costs of those resources. Behavioral and TechnicalConsiderations 1 - * A management accounting system should have two simultaneous missions for providing information: 1. To help managers make wise economic decisions 2. To help managers and other employees to aim and strive for goals of the organization Different Costs forDifferent Purposes 1 - * A cost concept used for the external reporting purpose need not be the appropriate concept for the purpose of internal routine reporting to managers. Learning Objective 7 1 - * Understand how cost management accounting fits into an organization’s structure. Line and Staff Relationships 1 - * Line management is directly responsible for attaining the objectives of the organization. Staff management exists to provide advice and assistance to line management. Line and Staff Relationships 1 - * Line and Staff Relationships 1 - * Learning Objective 7 1 - * Understand what professional ethics mean to management accountants. Professional Ethics 1 - * Confidentiality Integrity Objectivity Competence Ethical Guidelines 1 - * The Institute of Management Accountants (IMA) is the largest association of management accountants in the United States. The IMA has issued a Standards of Ethical Conduct for Management Accountant. End of Chapter 1 1 - * * ?2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Fos