亨格瑞成本与管理会计（第17版）教师手册 第1章 管理者与管理会计.docx

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TheManagerandManagementAccounting

TransitionNotes

Thischapterintroducesthefive-stepdecision-makingprocessutilizedbymanagerstomakeavarietyofdecisions.Thisprocessbecomesanunderlyingthemeofthetextasitisappliedtoanumberoftypesofdecisionsthroughoutthetext.Thestepsofthefive-stepdecision-makingprocessare(1)identifytheproblemanduncertainties,(2)obtaininformation,(3)makepredictionsaboutthefuture,(4)makedecisionsbychoosingamongalternatives,and(5)implementthedecision,evaluateperformance,andlearn.Withtheemphasisonthefive-stepdecisionprocess,materialrelatingtotheproblem-solving,scorekeeping,andattention-directingrolesofthemanagementaccountantarestreamlined.Thereisalsoanincreasedemphasisonthelinkagebetweenthesetofbusinessfunctionsinthevaluechainandcustomerexpectationsaskeysuccessfactors.

EXERCISESANDpROBLEMS

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LEARNINGOBJECTIVES

1. Distinguishfinancialaccountingfrommanagementaccounting.

2. Understandhowmanagementaccountantshelpfirmsmakestrategicdecisions.

3. Describethesetofbusinessfunctionsinthevaluechainandidentifythedimensionsofperformancethatcustomersareexpectingofcompanies.

4. Explainthefive-stepdecision-makingprocessanditsroleinmanagementaccounting.

5. Describethreeguidelinesmanagementaccountantsfollowinsupportingmanagers.

6. Understandhowmanagementaccountingfitsintoanorganization’sstructure.

7. Understandwhatprofessionalethicsmeantomanagementaccountants.

CHAPTERSYNOPSIS

Chapter1isanimportantintroductorychapter.Theunderlyingpremiseofthistext,Co