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1、.,1,Management Accounting管理会计,2014.09,.,2,Textbook,Management Accounting,15th Charles T Horngren Prentice 2013,.,3,Chapter 1,Managerial Accounting Business Organization Professional Ethics,.,4,Learning Objectives,users and uses of accounting information cost-benefit and behavioral issues role of bud
2、gets and performance reports in planning and control the role accountants play in the companys value-chain functions why accounting is important in a variety of career paths current trends in management accounting,.,5,Objective 1,Users and uses of accounting information,.,6,Organizations,Goal,.,7,Or
3、ganizations,Resources,People,Activities,.,8,Management,Making decision 决策,Planning 计划,Directing 指导,Controlling 控制,.,9,Marketing information,Technology Information,Managerial accounting Information,Financial accounting Information,.,10,Users of accounting information,The basic purpose of accounting i
4、nformation is to help decision makers. Both internal users and external users use accounting information.,.,11,Users of Accounting Information,use information for short-term planning and controlling routine operations.,Internal managers,use information for making nonroutine decisions and formulating
5、 overall policies and long-range plans.,.,12,Users of Accounting Information,External parties,use information for making decisions about the company.,Investors,Government authorities,.,13,Management Accounting 管理会计,It is the process of identifying, measuring, accumulating, analyzing, preparing, inte
6、rpreting, and communicating information that managers use to fulfill organizational objectives.,What is Management Accounting,.,14,Financial Accounting 财务会计,It refers to accounting information developed for the use of external parties such as stockholders, suppliers, banks, and government regulatory
7、 agencies.,What is Financial Accounting,.,15,Management accounting(管理会计）: provide information for managers within an organization. Financial accounting（财务会计）: produces information for external users, such as stockholder, banks and government departments.,Users of accounting information,.,16,.,17,Dec
8、ision making support,Accounting information can help managers answer three types of questions. scorecard question 计分问题. Is the firm doing well or poorly? attention directing question 指引问题. Which areas require additional investigation? problem solving question 解决问题 . Of the alternative being consider
9、ed, which is best?,.,18,Scorekeeping: the classification, accumulation and reporting of data that help users understand and evaluate performance. Attention directing: involving routine reports that compare actual result and expected result.,Decision making support,.,19,Problem solving: involving ana
10、lysis of the impacts of each alternative to identify the best course to follow (Assess Possible Courses of Action),Decision making support,.,20,Accounting information system,Accounting information system: formal mechanism for gathering, organizing, and communicating information about activities. The
11、re are three categories of requirements imposed on accounting systems designed to meet the requirements of external users. Financial reporting rules 财务报告规则 Tax rules 税务规则 Government regulations 政府管制,.,21,.,22,Objective 2,Cost-benefit and behavioral considerations,.,23,Cost-benefit balance,Accounting
12、 information systems are economic goods available at various costs. Managers should weigh estimated costs against benefits from the information systems.,.,24,Behavioral implication,Manager should consider accounting information systems effect on the behavior of managers. Example: if system is too co
13、mplex or difficult to use, manager would not like to use it.,.,25,Objective 3,Role of budgets and performance reports in planning and control,.,26,Management process and accounting information,Accounting information helps managers plan and control the organizations operations. Planning: setting obje
14、ctives and outline how it will attain them. Control: implementing plans and using feedback to evaluate the attainment of objectives.,.,27,.,28,Budget and performance report,Budget（预算）: quantitative expression of a plan of action. Performance report（绩效报告）: provide feedback by comparing results with p
15、lan and by highlighting variances. Performance report spur investigation of exceptions. Managers revise operations to conform with the plans or revise the plans. This is management by exception（例外管理） .,.,29,.,30,Objective 4,Accountants role in value-chain functions,.,31,Product life cycles （产品寿命周期）,
16、To effectively plan and control production of goods or services, accountants and managers must consider the product life cycle. Product life cycle: various stages through which a product passes Conception and development Introduction into market Maturation of the market Withdrawal from the market,.,
17、32,At each stage, managers face differing costs and potential Returns. Strategy would be changed at each stage.,.,33,The value chain （价值链）,The value chain: the set of business functions or activities that add value to the products or services of an organization. Not all functions are of equal import
18、ance to the success of a firm. Manager must decide which of these functions enables the firm to gain and maintain a competitive edge. Accountants play a role in supporting all the value-chain functions.,.,34,.,35,The value chain （价值链）,Each value chain function should focus on activities that create
19、value for the customers. Successful business never lose sight of the importance of maintaining a focus on the needs of their customers.,.,36,Accountings position,The role of management accountants in organizations has changed. Management accountant is becoming an internal consultant on information-r
20、elated issues.,.,37,Prepares standardized reports,Collects and compiles information,Interprets and Analyzes information,Is Involved in decision making,Internal Consultant,Management,.,38,Line and staff authority,Line managers: directly involved with making and selling products or services. Staff man
21、agers: Advisory Support line managers.,.,39,.,40,Line and staff authority,Cross-functional teams: Found in modern, “flatter” organizations; Functional areas work together in decision-making process.,.,41,Planning for control Reporting and interpreting Evaluating and consulting Tax administration Gov
22、ernment reporting Protection of assets Economic appraisal,Treasurer Functions,Provision of capital Investor relations Short-term financing Banking and custody Credits and collections Investments Risk management,Controller Functions,Chief Financial Officer (CFO),.,42,Objective 5,Management Accountant
23、s and career,.,43,CMA,CMA（注册管理会计师）: certified management accountant. The Institute of Management Accountants (IMA) oversees the CMA program.,.,44,Objective 6,Current trends in management accounting,.,45,Adaptation to change,Markets have become more competitive, and access to information has become m
24、ore important. Many firms derive their competitive advantage from their information, not their physical facilities.,.,46,Adaptation to change,Four major trends are influencing management accounting. Shift from manufactured-based to service-based economy in the US Increased global competition Advance
25、s in technology Changes in business process management,.,47,Service sector,Many ideas of management accounting developed in manufacturing sector have evolved so that they apply to service sector and nonprofit organizations. Service sector includes following characteristics Labor is major component o
26、f costs. Output is usually difficult to measure. Service firms cannot store their major inputs and outputs.,.,48,Service sector,The service sector account for almost 80% of the employment in the US. Service industries are extremely competitive and their managers increasingly rely on accounting infor
27、mation.,.,49,Global competition,Global competition has increased as many nations have lowered international barriers to trade. To regain their competitive edge, many US firms redesigned their accounting systems to provide more accurate and timely information about the cost of activities, products, o
28、r services.,.,50,Advances in technology,Technological changes have affected both the production and use of accounting information. In many cases, databases allow managers to access data directly and to generate their own reports and analyses. Managers and accountants work together to assure the avai
29、lability of the data needed for decisions.,.,51,Advances in technology,E-commerce: B2C; B2B ERP( enterprise resource planning ) integrated information systems that support all functional areas of a firm. Accounting is just one part of such a system.,.,52,Changes in business process management,Some f
30、irms implement sweeping changes in operations through business process reengineering（业务流程再造）. Rethinking and redesign of business processes to improve performance in areas such as Cost Quality Service speed.,.,53,Changes in business process management,Firms reduce process time by redesigning, simpli
31、fying, and automating the production process by using CAD, CAM, and CIM. The costs of such a system are quite different from those of a less-automated system. Labor cost Machine cost,.,54,Changes in business process management,Just-in-time (JIT) philosophy. Lean manufacturing（精益制造）: focus on efficie
32、ncy, applying continuous process improvements to eliminate waste. Total quality management (TQM): minimizes costs by maximizing quality. Six Sigma: disciplined, data-driven approach to eliminating defects in any process.,.,55,Changes in business process management,Why do these business process changes affect management accounting? They all directly affect costs, and accountants measure the actual cost savings, predict anticipated cost savings, and develop costs for products or services for different production environments.,.,56,Homework,P44: 1-A2 P49: 1-44,