Management Control Systems and Responsibility Accounting：管理控制系统与责任会计.ppt

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2017-12-12 发布于贵州
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Management Control Systems and Responsibility Accounting：管理控制系统与责任会计.ppt

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Management Control Systems and Responsibility Accounting：管理控制系统与责任会计

Management Control Systems and Responsibility Accounting Chapter 9 Learning Objective 1 Describe the relationship of management control systems to organizational goals. Management Control Systems The Management Control System Setting Goals, Objectives, and Performance Measures Organizational Goals Key Success Factors Learning Objective 2 Use responsibility accounting to define an organizational subunit as a cost center, a profit center, or an investment center. Identifying Responsibility Centers Identifying Responsibility Centers Learning Objective 3 Develop performance measures and use them to monitor the achievements of an organization. Developing Performance Measures Nonfinancial Measuresof Performance Nonfinancial Measuresof Performance Monitoring andReporting Results A Successful Organization and Measures of Achievement Learning Objective 4 Explain the importance of evaluating performance and how it impacts motivation, goal congruence, and employee effort. Goal Congruence, Managerial Effort, and Motivation Goal Congruence, Managerial Effort, and Motivation Goal Congruence, Managerial Effort, and Motivation Learning Objective 5 Prepare segment income statements for evaluating profit and investment centers using the contribution margin and controllable-cost concepts. Controllability and Measurement of Financial Performance Controllability and Measurement of Financial Performance Segments Retail Grocery Company Contribution Margin Learning Objective 6 Use a balanced scorecard to recognize both financial and nonfinancial measures of performance. The Balanced Scorecard The Balanced Scorecard The Balanced Scorecard Learning Objective 7 Measure performance against quality, cycle time, and productivity objectives. Quality Control Cost of Quality Report Cost of Quality Report Cost of Quality Report Quality-Control Chart Quality-Control Chart Six Sigma Control of Cycle Time Control of Productivity Control of Productivity Control of Productivity Measures of Productivit