管理会计第一章文档精资料.pptVIP

1-1 * When you have finished studying this chapter, you should be able to: 1. Describe the major users and uses of accounting information. 2. Describe the cost-benefit and behavioral issues involved in designing an accounting system. 3. Explain the role of budgets and performance reports in planning and control. 4. Discuss the role accountants play in the company’s value-chain functions. 5. Explain why accounting is important in a variety of career paths. 6. Identify current trends in management accounting. 7. Explain why ethics and standards of ethical conduct are important to accountants. Co