管理会计第一章课件.pptVIP

End of Chapter 1 Managerial accounting provides information to managers so that they can effectively and efficiently manage an organization. In this first chapter, we will look at what managers do, the information that they need, the general business environment in which managers function, and the importance of business ethics. Learning objective number 1 is to list the functions of managers. All managers carry out three major activities – planning, directing and motivating, and controlling. Planning involves selecting a course of action and specifying how the action will be implemented. Th