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End of Chapter 1 第三十页，共三十一页。 内容总结 Managerial Accounting and the Business Environment。Just-In-Time。Receive customer orders.。Greater customer satisfaction。Objectivity 第三十一页，共三十一页。 ? The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Managerial Accounting and the Business Environment Chapter1 第一页，共三十一页。 Managerial Accounting and Financial Accounting Managerial accounting provides information for managers of an organization who direct and control its operations. Financial accounting provides information to stockholders, creditors and others who are outside the organization. 第二页，共三十一页。 Work of Management Planning Controlling Directing and Motivating 第三页，共三十一页。 Planning and Control Cycle Decision Making Formulating Long-and Short-Term Plans (Planning) Measuring Performance (Controlling) Implementing the Plans (Directing and Motivating) Comparing Actual to Planned Performance (Controlling) Begin 第四页，共三十一页。 Differences Between Financial and Managerial Accounting 第五页，共三十一页。 Expanding Role of Managerial Accounting Increasing complexity and size of organizations Rapid development and implementation of technology Regulatory environment World-wide competition Increased emphasis on quality Factors that increase the need for managerial accounting information 第六页，共三十一页。 The Changing Business Environment A more competitive environment emphasizing: Higher quality products Lower prices and costs Global competition Meeting and anticipating customer needs Business environment changes in the past twenty years 第七页，共三十一页。 The Changing Business Environment Just-In-Time Total Quality Management Process Reengineering Theory of Constraints New tools for managers! 第八页，共三十一页。 Complete products just in time to ship customers. Complete parts just in time for assembly into products. Receive materials just in time for production. Schedule production. Just-in-Time (JIT) Systems Receive customer orders. 第九页，共三十一页。 Flexible workforce Reduced setup time Zero production defects K
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