加里森管理会计第一章.pptVIP

ManagerialAccounting:

AnOverviewChapter1

FinancialandManagerialAccounting:SevenKeyDifferences

WorkofManagementPlanningDecisionMakingControlling

PlanningEstablishGoals.SpecifyHowGoalsWillBeAchieved.DevelopBudgets.

ControllingThecontrolfunctiongathersfeedbacktoensurethatplansarebeingfollowed.Feedbackintheformofperformancereports

thatcompareactualresultswiththebudget

areanessentialpartofthecontrolfunction.

DecisionMakingDecisionmakinginvolvesmakingaselectionamongcompetingalternatives.Whatshouldwebeselling?Whoshouldwebeserving?Howshouldweexecute?

ManagerialAccountingActivities:

MarketingMajorsHowmanysalespeopleshouldweplantohiretoserveanewterritory?HowmuchshouldwebudgetforTV,print,andinternetadvertising?Planning

ManagerialAccountingActivities:

MarketingMajorsAreweaccumulatingtoomuchinventoryduringtheholidayshoppingseason?Isthebudgetedpricecutincreasingunitsalesasexpected?Controlling

ManagerialAccountingActivities:

MarketingMajorsShouldweselldirectlytocustomersoruseadistributor?Shouldwesellourservicesasonebundleorsellthemseparately?DecisionMaking

ManagerialAccountingActivities:

OperationsManagementMajorsHowmuchshouldwebudgetfornextperiod’sutilityexpense?Howmanyunitsshouldweplantoproducenextperiod?Planning

ManagerialAccountingActivities:

OperationsManagementMajorsAreweachievingourgoalofreducingthenumberofdefectiveunitsproduced?Didwespendmoreorlessthanexpectedfortheunitsweactuallyproduced?Controlling

ManagerialAccountingActivities:

OperationsManagementMajorsShouldweredesignourmanufacturingprocesstolowerinventorylevels?Shouldwebuyanewpieceofequipmentorupgradeourexistingmachine?DecisionMaking

ManagerialAccountingActivities:

HumanResourceManagementMajorsHowmuchshouldweplantospendonemployeerecruitmentadvertising?Howmuchshouldweplantospend