管理会计：概述.docxVIP

Managerial Accounting : An Overview管理会计概述1 Many different kinds of organization affect our daily lives. Manufacturers, retailers, service industry firms, agribusiness companies, non-profit organizations, and government agencies provide us with a vast array of goods and services. All of these organizations have two things in common. First, every organization has a set of goals or objectives . An airline’s goal might be profitability and customer service. A city police department’s goal would include public safety and security coupled with cost minimization. Second, in pursuing an organization’s goals, managers need information. The information needs of management range across financial, production, marketing , legal, and environmental issues. Generally, the larger the organization is, the greater is management’s need for information.许多不同类型的组织影响我们的日常生活。制造商，零售商，服务行业企业，农业企业，非盈利组织和政府机构为我们提供种类繁多的产品和服务。所有这些组织都有两个共同点:首先，每个组织都有一组目标或目的。航空公司的目标可能是盈利能力和服务客户。城里警局的目标可能包括公共安全和在保证安全的前提下使成本最小化。其次，要实现组织的目标，管理人员需要信息。管理所需的信息横跨金融，生产，营销，法律和环境方面。一般来说，组织越大，管理人员对信息的需求就越大。2 Managerial accounting is part of an organization’s management information system. Managers rely on managerial accounting information to plan and control an organization’s operations. In this chapter, we will explore the role of managerial accounting within the overall management process.管理会计是组织管理信息系统的一部分。管理人员靠管理会计的信息来规划和控制组织的运营。在本章中，我们将探讨管理会计在整体管理过程中的作用。Organizations and Their Goals 组织及其目标3 The goals of organization vary widely. Some of the most frequently stated organizational goals are.组织的目标有很大的不同。一些最经常提及的组织的目标是： Profitability Market diversification Growth Product quality Financial self-sufficiency Environmental responsibility Cost minimization Community service Product leadership盈利能力 市场多元化增长 产品质量财务自给 环保责任成本最小化 社区服务产品领先4 Aetna Casualty and Life, a $72 billion insurance company, listed the following goals in a recent annual report to its stockholders:To prov