管理会计（第10版）课件 Chapter 1 Introduction to management accounting .ppt

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管理会计（第10版）课件 Chapter 1 Introduction to management accounting .ppt

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ManagementAccountingforDecisionMakersTenthEditionChapter1Introductiontomanagementaccounting

LEARNINGOUTCOMESYoushouldbeableto:Discusstheissuestobeconsideredwhensettingthelong-termdirectionofabusinessIdentifythepurposeofabusinessanddiscussthewaysinwhichabusinessmaybeorganisedandmanagedExplainthechangesthathaveoccurredovertimeinboththeroleofthemanagementaccountantandthekindofinformationprovidedbymanagementaccountingsystemsExplaintheroleofmanagementaccountingwithinabusinessanddescribethekeyprinciplesuponwhichmanagementaccountingrests

MajortasksoftheboardSettingtheoveralldirectionandstrategyforthebusinessMonitoringandcontrollingtheactivitiesofthebusinessCommunicatingwithshareholdersandothersconnectedwiththebusinessTheboardofdirectorsischargedwiththreemajortasks:

BoardofdirectorsFinanceHumanresourcesOperationsMarketingFigure1.1Adepartmentalstructureorganisedaccordingtobusinessfunctions

Figure1.2AdivisionalorganisationalstructureBoardofdirectorsNorthDivisionSouthDivisionEastDivisionWestDivisionFinanceMarketingOperationsFinanceMarketingOperationsFinanceMarketingOperationsFinanceMarketingOperationsOtherOtherOtherOther

ThechangingbusinessenvironmentIncreasingsophisticationofcustomersDevelopmentofglobaleconomyRapidchangesintechnologyDeregulationofdomesticmarketsIncreasingpressurefromownersIncreasingvolatilityoffinancialmarketsIdentifiedreasonsinclude:

Figure1.3Thelevelofsatisfactionwith,andusageof,strategicplanningSource:Rigby,D.andBilodeau,B.(2018)ManagementToolsandTrends2018,BainandCompany.

Figure1.4ThestrategicmanagementframeworkPerform,reviewandcontrolSelectstrategicoptionsandformulateplansIdentifyandassessthestrategicoptionsUndertakeapositionanalysisEstablishmission,visionandobjectives

SWOTanalysisofthebusinessWeaknessesSWOTanalysisOpportunitiesStr

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管理会计（第10版）课件 Chapter 1 Introduction to management accounting .ppt