ManagerialAccountingandtheBusinessEnvironment(英文版的教程).pptx

ManagerialAccountingandtheBusinessEnvironment(英文版的教程) Managerial Accounting and Financial AccountingManagerial accountingprovides informationfor managers of anorganization whodirect and controlits operations.Financial accountingprovides informationto stockholders,creditors and otherswho are outsidethe organization. Work of Management PlanningControllingDirecting and Motivating Planning and Control CycleDecisionMakingFormulating Long-andShort-Term Plans (Planning)MeasuringPerformance (Controlling)Implementing the Plans(Directing and Motivating)Comparing ActualtoPlanned Performance (Controlling)Begin Differences Between Financial and Managerial Accounting Expanding Role of Managerial AccountingIncreasing complexity andsize of organizationsRapid development andimplementation of technologyRegulatoryenvironmentWorld-widecompetitionIncreasedemphasison qualityFactors thatincrease the need formanagerial accountinginformation The Changing Business EnvironmentA more competitive environment emphasizing: Higher quality products Lower prices and costs Global competition Meeting and anticipating customer needsBusiness environment changes in the past twenty years The Changing Business EnvironmentJust-In-TimeTotal Quality ManagementProcess ReengineeringTheory of ConstraintsNew tools for managers! FlexibleworkforceReducedsetup timeZero productiondefectsKey Elements for a SuccessfulJIT SystemImprovedplant layoutJIT purchasingFewer, but more ultrareliable suppliers.Frequent JIT deliveries in small lots.Defect-free supplier deliveries. More rapidresponse tocustomer ordersLess warehousespace neededReducedinventorycostsGreatercustomersatisfactionHigher qualityproductsBenefits of a JIT System Do we need to change the plan?Where are we?Where do we want to go? How do we start? How are we doing? CheckPlanActDoisTotal Quality ManagementBenchmarkingContinuousImprovement Process ReengineeringThe process isredesigned to include