managerial-accounting-text-and-cases-管理会计(完整版).pptx

15The Nature of ManagementAccountingPart Two: Management Accounting The McGraw-Hill Companies, Inc., 1999 What is management accounting?Slide 15-1Management accounting is the processwithin an organization that providesinformation used by an organization’smanagers in planning, implementing, and controlling the organization’s activities. What is the CMA?Slide 15-2Administered by the Institute of Certified Management AccountantsCertification requires passing a four-part examTo maintain certification, continuing education credits and adherence to a code of ethics are requiredI passed! DifferencesSlide 15-3Twelve Important Differences Between Management Accounting and Financial Accounting1. NecessityFinancial accounting must be done. Management accounting is optional.2. PurposeThe propose of financial accounting is to produce financial statements for outside users. Management accounting information is only a means to the end of assisting management.3. UsersThe users of financial accounting information are a relatively large group and mostly unknown to the managers. DifferencesSlide 15-4Twelve Important Differences Between Management Accounting and Financial Accounting4. Underlying StructureFinancial accounting is built around A = L + OE. Management accounting has three primary purposes, each with its own set of concepts and constraints.5. Sources of PrinciplesFinancial accounting information must be reported in conformity with GAAP. Management accounting varies according to how to information is used.6. Time OrientationFinancial accounting reports the financial history of an organization. Management accounting uses numbers that represent forecasts, estimates, and plans for the future, as well as information about the past. DifferencesSlide 15-5Twelve Important Differences Between Management Accounting and Financial Accounting7. Information ContentFinancial accounting reports summarize the effects of financial transactions in primarily monetary form. Managem