管理会计第一章课件.pptxVIP

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ManagerialAccounting,The

BusinessOrganization,and

ProfessionalEthics

ChapterOne

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LearningObjective1

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DecisionMakingandAccounitng

management

accountingfinancial

accounting

others

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·strategicalplanning?

·replaceaproductionline?

·evaluateadivisionsprofitability?

·compareactualresultswithwhatarebudgeted?

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ManagersDecision-Making

attentiondirectinginformation

probelmsolvinginformation

scorekeepinginformatioan:

getdataofperformance

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ManagersInformatioanNeeds

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·Fianancialaccounting

GAAP,IFRS,externalauditors

·Managermentacounting

internalauditor,internalcontrol,managementaudits

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AccountingSystem

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LearningObjective2

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Issue:choosinganaccountingsystemand

method

·Cost-benefit:whichishigherwhenchoosinganaccountingsystemandmethod?

·Behaviorimplications:influenceofan

accountingsystemormethodonmanagersdecision-makingbehavior

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WhatShouldbeConsidered?

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LearningObjective3

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·Youhaveamountofonemilliondollars.What

doyoudo?howyoucanmakesureyoucanget

benefitfromthisamountofmoney?

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Question

Abusinessplanconsistsofinformationaboutthecompanysbasicproductorserviceandaboutthestepstobetakentoreachitspotentialmarket.Theplanincludesinformationabout:

◆productionmethods

◆competition

◆managementteam,and

◆detailsonhowthebusinesswillbefinanced.Thebusinessplanisakeydocumentfor:

◆theorganizationsinternalmanagement,and

◆externaluseinattractingcreditorsandinvestors.

Newbusinessestypicallyformalizetheirstrategic

planninginthefo