MBA-Introduction(2)基礎(chǔ)知識(shí)講義ManagerialAccountingandtheBusinessEnvironmentChapter1ManagerialAccountingandFinancialAccountingManagerialaccounting

providesinformation

formanagersofan

organizationwho

directandcontrol

itsoperations.Financialaccounting

providesinformation

tostockholders,

creditorsandothers

whoareoutside

theorganization.WorkofManagement

PlanningControllingDirectingand

MotivatingPlanningandControlCycleDecision

MakingFormulatingLong-and

Short-TermPlans(Planning)Measuring

Performance(Controlling)Implementing

thePlans

(DirectingandMotivating)ComparingActual

to

PlannedPerformance(Controlling)BeginDifferencesBetweenFinancialandManagerialAccountingExpandingRoleofManagerialAccountingIncreasingcomplexityand

sizeoforganizationsRapiddevelopmentand

implementationoftechnologyRegulatory

environmentWorld-wide

competitionIncreased

emphasis

onqualityFactorsthat

increasetheneedfor

managerialaccounting

informationTheChangingBusinessEnvironmentAmorecompetitiveenvironmentemphasizing:HigherqualityproductsLowerpricesandcostsGlobalcompetitionMeetingandanticipating

customerneedsBusinessenvironmentchangesinthepasttwentyyearsTheChangingBusinessEnvironmentJust-In-TimeTotalQualityManagementProcessReengineeringTheoryofConstraintsNewtoolsformanagers!Completeproducts

justintimeto

shipcustomers.Completeparts

justintimefor

assemblyintoproducts.Receivematerials

justintimefor

production.Schedule

production.Just-in-Time(JIT)SystemsReceive

customer

orders.Flexible

workforceReduced

setuptimeZeroproduction

defectsKeyElementsforaSuccessful

JITSystemImproved

plantlayoutJITpurchasingFewer,butmoreultrareliablesuppliers.FrequentJITdeliveriesinsmalllots.Defect-freesupplierdeliveries.Morerapid

responseto

customerordersLesswarehouse

spaceneededReduced

inventory

costsGreater

customer

satisfactionHigherquality

productsBenefitsofaJITSystemDoweneed

tochange

theplan?Wherearewe?Wheredowewanttogo?Howdo

westart?Howarewedoing?CheckPlanActDoisTotalQualityManagementBenchmarkingContinuous

ImprovementProcessReengineeringTheprocessis

redesignedtoinclude

onlythosestepsthatmake

ourproductmorevaluable.Everystepin

thebusiness

processmust

bejustified.Abusinessprocess

isdiagrammed

indetail.ProcessReengineeringAnticipatedresults:

Processissimplified.Processiscompleted

inlesstime.Costsarereduced.Opportunitiesfor

errorsarereduced.Theprocessis

redesignedtoinclude

onlythosestepsthatmake

ourproductmorevaluable.Everystepin

thebusiness

processmust

bejustified.Abusinessprocess

isdiagrammed

indetail.TheoryofConstraintsAsequentialprocessofidentifyingandremovingconstraintsinasystem.Restrictionsorbarriersthatimpede

progresstowardanobjectiveInternationalCompetitionMeetingworld-classcompetitiondemandsaworld-classmanagementaccountingsystem.Managersmustmakedecisionstoplan,direct,andcontrolaworld-classorganization.OrganizationalStructureAnorganizationisagroupofpeople

unitedforacommonpurpose.DecentralizationDecentralization

decision–makingDecentralization

decision–makingDecentralizationisthedelegationofdecision-makingauthoritythroughoutanorganization.LineandStaffRelationshipsLinepositionsaredirectlyrelatedtoachievementofthebasicobjectivesofanorganization.Exle:Productionsupervisorsinamanufacturingplant.Staffpositionssupportandassistlinepositions.Exle:Costaccountantsinthemanufacturingplant.TheControllerThechiefaccountantinanorganizationwithresponsibilityfor:Financialplanningandanalysis.Costcontrol.Financialreporting.Accountinginformationsystems.ImportanceofEthics

inAccountingEthicalaccountingpracticesbuildtrustandpromoteloyal,productiverelationshipswithusersofaccountinginformation.Manycompaniesandprofessionalorganizations,suchastheInstitute

ofManagementAccountants(IMA),

havewrittencodesofethicswhich

serveasguidesforemployees.IMACodeofEthicsforManagementAccountantsCompetenceConfidentialityIntegrityObjectivityResolutionofEthicalConflictIMACodeofEthicsforManagementAccountantsFollowapplicablelaws,regulationsandstandards.Preparecompleteandclearreportsafterappropriateanalysis.Maintainprofessionalcompetence.CompetenceIMACodeofEthicsforManagementAccountantsDonotdiscloseconfidentialinformationunlesslegallyobligatedtodoso.Ensurethatsubordinatesdonotdiscloseconfidentialinformation.Donotuseconfidentialinformationforpersonaladvantage.ConfidentialityIMACodeofEthicsforManagementAccountantsAvoidconflictsofinterestandadviseothersofpotentialconflicts.Recognizeandcommunicatepersonalandprofessionallimitations.Donotsubvertorganization’slegitimateobjectives.IntegrityIMACodeofEthicsforManagementAccountantsIntegrityAvoidactivitiesthatcouldaffectyourabilitytoperformduties.Communicateunfavorableaswellasfavorableinformation.Refrainfromactivitiesthatcoulddiscredittheprofession.Refusegiftsorfavorsthatmightinfluence

behavior.IMACodeofEthicsforManagementAccountantsObjectivityCommunicateinformationfairlyandobjectively.Discloseallinformation