[管理学]管理会计1.ppt

CHAPTER Introduction: The Role, History, and Direction of Management Accounting Objectives Discuss the need for management accounting information. Objectives 5. Describe the role of management accountants in an organization. The managerial accounting system has three broad objectives: 1. To provide information for costing out services, products, and other objects of interest to management. 2. To provide information for planning, controlling, evaluating, and continuous improvement. 3. To provide information for decision making. The Management Process is defined by the following activities: Differentiate Between Management Accounting and Financial Accounting Historical Description ofManagement Accounting Current Focus of Management Accounting Managing the value chain means that a management accountant must understand many functions of the business, from manufacturing to marketing. Current Focus of Management Accounting This emphasis on quality has created a demand for management accounting systems that provide financial and nonfinancial information about quality. Current Focus of Management Accounting Partial Organization Chart, Manufacturing Company Professional Certifications Key Terms Activity-based management 作业管理 Certified internal auditor 注册内部审计师 Certified management accountant (CMA) 注册管理会计师 Certified public accountant (CPA)注册会计师 Continuous improvement 持续改善 Controller 主计长 Controlling 控制 Customer value 顾客价值 Decision making 制定决策 Electronic business (e-business) 电子商务 Electronic commerce (e-commerce) 电子商务 Key Terms Employee empowerment 雇员层授权 Ethical behavior 道德行为 External linkages 外部联系 Feedback 反馈 Financial accounting information system 财务会计信息系统 Industrial value chain 产业价值链 Internal linkages 内部联系 Internal value chain 内部价值链 Line positions 直线职能 Management accounting information system 管理会计信息系统 Key Terms Performance reports 业绩报告 Planning 计划 Post purchase costs 购后成本 Staff positions 助理职能 Stra