管理会计课件-英文.ppt

下载文档

1
0
约9.8千字
约 35页
2024-04-26 发布于四川
举报
版权申诉
保障服务

管理会计课件-英文.ppt

1、本文档共35页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。

IntroductiontoManagementAccountingFIFTEENTHEDITIONCharlesT.Horngren,StanfordUniversityGaryL.Sundem,UniversityofWashington–SeattleWilliamO.Stratton,DixieStateCollegeofUtahDavidBurgstahler,UniversityofWashington–SeattleJeffSchatzberg,UniversityofArizona

IntroductiontoManagementAccountingChapter5RelevantInformationforDecisionMakingwithaFocusonPricingDecisions

Whenyouhavefinishedstudyingthischapter,youshouldbeableto:1.Discriminatebetweenrelevantandirrelevantinformationformakingdecisions.2.Applythedecisionprocesstomakebusinessdecisions.3.Constructabsorptionandcontribution-marginincomestatements,andidentifytheirrelevancefordecisionmaking.4.Decidetoacceptorrejectaspecialorderusingthecontribution-margintechnique.Chapter5LearningObjectives

5.Explainwhypricingdecisionsdependonthecharacteristicsofthemarket.6.Identifythefactorsthatinfluencepricingdecisionsinpractice.7.Computeasalespricebyvariousapproaches,andcomparetheadvantagesanddisadvantagesoftheseapproaches.8.Usetargetcostingtodecidewhethertoaddanewproduct.Chapter5LearningObjectives

TheConceptofRelevanceRelevantinformationdependsonthedecisionbeingmade.Decisionmakingischoosingamongseveralcoursesofaction.LearningObjective1Relevantinformationisthepredictedfuturecostsandrevenuesthatdifferamongthealternatives.

Accountantsshouldusetwocriteriatodeterminewhetherinformationisrelevant:1.Informationmustbeanexpectedrevenueorcostand...2.itmusthaveanelementofdifferenceamongthealternatives.TheConceptofRelevance

DecisionModelAdecisionmodelisanymethodusedformakingachoice,sometimesrequiringelaboratequantitativeprocedures.Adecisionmodelmayalsobesimple.

DecisionProcessandRoleofInformationLearningObjective2

Inthebestofallpossibleworlds,informationusedfordecisionmakingwouldbeperfectlyrelevantan

管理会计课件-英文.ppt 原文免费试下载