会计_ch01 Management Accounting Information培训资料.pptVIP

Nonprofit Organizations (1 of 2) Nonprofit organizations are also feeling the pressure for cost and performance measurement There has been explosive growth in nongovernmental organizations dealing with: Economic development The environment Poverty Illiteracy Hunger and malnutrition Public and private health Social services and the arts Nonprofit Organizations (2 of 2) These organizations compete for funds from governments, foundations, and private individuals Increasingly the public and private donors are demanding accountability from the organizations they fund, including measures of effectiveness Managers of all types of nonprofit organizations are looking to adapt management accounting procedures, developed in the private sector, to meet the demands placed on them for accountability and cost and performance measurement Financial Nonfinancial Informationin Government and Not for Profit Organizations The objectives of customers should be the objectives of the organization In innovative government and not-for-profit organizations, managers use nonfinancial and financial performance measures to evaluate how well and how efficiently these organizations use their funds to provide services to their customers Financial Nonfinancial Informationin Government and Not for Profit Organizations Governments and not-for-profits need to look at the processes they use to deliver services to their customers to verify that these processes meet customer requirements at the lowest possible cost Behavioral Implications As measurements are made on operations and especially on individuals and groups, their behavior changes People react when they are being measured, and they react to the measurements They focus on the variables and behavior being measured and spend less attention on those not measured Two old sayings recognize these phenomena: “What gets measured gets managed” “If I can’t measure it, I can’t manage it.” * Management Accounting:Information That Creates Value Chapte