管理会计：创造价值的信息.pptVIP

Management Accounting:Information that Creates ValueChapter 1第一页，共五十七页。 Learning Objective 1 Appreciate the important role that management accounting information plays in both manufacturing, service, non-profit, and governmental organizations.第二页，共五十七页。 Management Accounting InformationWhat is management accounting information?It is a value adding process of planning, designing, measuring, and operating nonfinancial and financial information systems that guides management action.第三页，共五十七页。 Management Accounting InformationOperational andFinancial DataProcessingActions第四页，共五十七页。 Management Acc