袁蓉丽《会计专业英语》Chapter 9.pptVIP

Chapter 9 Managerial Accounting 9.1 Managerial Accounting Overview9.2 Applications2 Outline9.1 Managerial Accounting OverviewThe definition and the role of managerial accountingCost concepts9.2 ApplicationsBasic CVP analysis Break-even analysis and target profit analysis Cost structure and operating leverageSegment income statement 3 Managerial Accounting OverviewThe Definition of Managerial AccountingA Business Language for Insiders The Definition of Financial AccountingA Business Language for OutsidersThe Role of Managerial AccountingPlanningControllingMaking Business Decisions4 Cost Concep