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CHAPTER1TheManagerandManagementAccountingCopyright?2015PearsonEducation
Chapter1LearningobjectivesDistinguishfinancialaccountingfrommanagementaccountingUnderstandhowmanagementaccountantshelpfirmsmakestrategicdecisionsDescribethesetofbusinessfunctionsinthevaluechainandidentifythedimensionsofperformancethatcustomersareexpectingofcompaniesCopyright?2015PearsonEducation
Chapter1Learningobjectives,concludedExplainthefive-stepdecision-makingprocessanditsroleinmanagementaccountingDescribethreeguidelinesmanagementaccountantsfollowinsupportingmanagersUnderstandhowmanagementaccountingfitsintoanorganization’sstructureUnderstandwhatprofessionalethicsmeantomanagementaccountantsCopyright?2015PearsonEducation
AccountingDisciplineOverviewManagementaccounting—measures,analyzes,andreportsfinancialandnonfinancialinformationtohelpmanagersmakedecisionstofulfillorganizationalgoals.ManagementaccountingneednotbeGAAPcompliant.Financialaccounting—focusesonreportingtoexternalusersincludinginvestors,creditors,banks,suppliers,andgovernmentalagencies.FinancialstatementsmustbebasedonGAAP.Copyright?2015PearsonEducation
AccountingDisciplineOverview,concludedCostaccounting–measures,analyzesandreportsfinancialandnonfinancialinformationrelatedtothecostsofacquiringorusingresourcesinanorganization.Today,mostaccountingprofessionalstakethepositionthatcostinformationispartofmanagementaccounting;therefore,thedistinctionbetweenthetwoisnotclear-cutandinthisbook,weoftenusethetermsinterchangeably.Copyright?2015PearsonEducation
MajordifferencesbetweenmanagementandfinancialaccountingCopyright?2015PearsonEducation
StrategyandManagementAccountingStrategyspecifieshowanorganizationmatchesitsowncapabilitieswiththeopportunitiesinthemarketplace. Therearetwobroadstrategies:cost leaders
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