管理会计英文版教材全套课件.pptx

;;Introduction: The Role, History, and Direction of Management Accounting;;5. Describe the role of management accountants in an organization. 6. Explain the importance of ethical behavior for managers and management accountants. 7. List three forms of certification available to management accountants.;;; The Management Process is defined by the following activities:; The Management Process is defined by the following activities:; The Management Process is defined by the following activities:;; The Management Process is defined by the following activities:;;Management Accounting;Management accounting focuses on providing information for internal users.;;Management Accounting;Restrictions on Inputs and Processes;Management Accounting;Types of Information;Management Accounting;Time Orientation;Financial accounting records and reports events that have already happened.;Management Accounting;;Financial accounting focuses on overall firm performance.;Management Accounting;;Historical Description ofManagement Accounting;Current Focus of Management Accounting;Current Focus of Management Accounting;Current Focus of Management Accounting;Current Focus of Management Accounting;;;;;Partial Organization Chart, Manufacturing Company;Ethical Behavior;CMA: One of the main purposes of the CMA was to establish management accounting as a recognized, professional discipline, separate from the profession of public accounting. CPA: The responsibility of a CPA is to provide assurance concerning the reliability of financial statements. CIA: The focus of the CIA is to recognize competency in internal auditing rather than external auditing as with the CPA.;The CMA;The End;;Basic Management Accounting Concepts;;Cost Assignment;Cost Assignment;Traceability is the ability to assign a cost to a cost object in an economically feasible way by means of a cause-and-effect relationship. Direct costs are those costs that can be easily and accurately traced to a cost object. Example: If a hospital