上财会计学院成本会计管理会计美国会计课件.pdf

The Accountant’s Role in the Organization (c) 2009 Pearson Prentice Hall. All rights reserved. Accounting Discipline Overview Managerial Accounting – measures, analyzes and  reports financial and nonfinancial information to help  managers make decisions to fulfill organizational  goals.  Managerial accounting need not be GAAP  compliant. Financial Accounting – focus on reporting to external  users including investors, creditors, and   governmental agencies.  Financial statements must be  based on GAAP. ©© 2009 Pearson Prentice Hall. All rights reserved.2009 Pearson Prentice Hall. All rights reserved. Major Differences Between  Financial  Managerial Accounting Managerial Accounting Financial Accounting Communicate financial  Purpose Decision making position to outsiders Primary Users Internal managers External users Focus/Emphasis Future‐oriented Past‐oriented Rules Do not have to follow GAAP;  GAAP compliant;  cost vs. benefit CPA audited Ultra current to very long Historical monthly,  Time Span time horizons quarterly reports Behavioral  Designed to influence  Indirect effects on  Issues employee behavior employee behavior ©© 2009 Pearson Prentice Hall. All rights reserved.2009 Pearson Prentice Hall. All rights reserved. Strategy  Management  Accounting Strategy – specifies how an organization matches its  own capabilities with the opp