管理会计acca-1.pptVIP

管理会计 MANAGEMENT ACCOUNTING Lecturer: Wang Lihua 王黎华 四川大学工商管理学院 Contents Preface(chapter 1) Cost classification and mathematics (2-5) Costing methods and techniques(6-12) Budgeting and standard costing (13-16) Short-term decision making(17-19) Chapter 1 Information for management Chapter contents 1.Organizations 2. Information for management 3. Financial Accounting Management Accounting 4.presenting information to management 1. Organizations Why do organisations exist: This depends on the type of organisation and its objectives. With profit seeking organisations they primarily exist to generate wealth for their owners. 1)Organisations’ objectives( Primary objective): Profit seeking organisations :to maximise the wealth of the owners of the business Public sector organisation : provision of a quality product/service within a value for money framework. Not for profit organisations (NFPO) : provisions of a social or community service for the well being of society. Other objectives of profit seeking organisations Maximize profit Maximize revenue Increase market share Minimize costs 2)Strategy and organizational structure Strategy Structure There are two schools of thought on the link between strategy and organisational structure. * Structure follows strategy * Strategy follows structure 3)Functions of management Setting objectives Making plans Making decisions Putting plans (decisions) into action Monitoring actual results Taking control action Evaluating performance Planning, control and decision making Strategic planning Tactical planning Control decision making Decision making process MCS :Management control system Basic elements: Planning Recording Carrying out Comparing Evaluating Taking corrective action MIS: management information system 4) Anthony’s view of management activity Strategic planning: setting objectives and strategic targets Management control: decisions about t