管理会计英文版ppt课件

Management/ManagerialAccounting691097GradeAttendance10%Quiz1-3(MCQs&Calculation)30%Quiz1onWeek5Oct.14(30points)Quiz2onWeek9Nov.11(40points)Quiz3onWeek13Dec.9(30points)Finalexam(MCQs&Calculation)60%Total100%Forfinalexam15MCQs30points5-6Calculationquestions70pointsMainContentsofMA1BackgroundEnvironmentandnature/purposeofmanagementinformation(chap1&2)Costconceptandcostclassification(chap2)Lesson1Costbehavior,CVPanalysis(chap3-4&chap14)Lesson2,3and10Accountingmethodandsystem(chap5-9)Lesson4-6Budgeting,profitplanningandStandardcosting(chap10-12)Lesson7&8Performancemeasurement(chap13)Lesson9StructureofMA1BackgroundCostconceptandcostclassificationAccountingmethodsandsystemsShort-termControlandevaluationFinancialaccountingDecision-makingLESSON1Accounting,business,andcompetitivenessPART1BasicconceptsofmanagementaccountingTopicoutlineandrequiredreading1.1Informationneedsofmanagersandotherusers(Level2)Chapter1,pages8-111.2 Comparingfinancialandmanagerialaccounting(Level2)Chapter1,pages1-81.3 Organizationstructure(Level2)Norequiredreading1.4 Processmanagement(Level2)Chapter1,pages11-171.5 Internationalethicalstandards(Level2)Chapter1,pages17-28;IFACCodeofEthicsforProfessionalAccountantsLearningobjectivesDescribetheroleofmanagementaccountantsinanorganization.Identifymajordifferencesandsimilaritiesbetweenfinancialandmanagerialaccounting.Identifyjobdescriptionsaseitherlineorstaffpositions.Explaintheconceptsofleanproduction:SixSigma,e-commerce,enterprisesystems,andenterpriseriskmanagement.Explaintheimportanceofethicalstandardsinanadvancedeconomy.ManagementAccountingOneofthecorefunctionsofbusinessesRelatestotheprovisionofappropriateinformation,includingcostinformationfordecision-making,planning,control,andperformanceevaluationTimelybasisBerelevantObtainedefficientlyandeffectivelyCostaccountingDefinescostsandvaluatesinventoriestohelpmanagerstorunbusinessesCostaccountingandmanagementaccountingaresometimesinterchangeableTheirfunctionsTohelpcompaniesmakebetterdecisions1.1Informationneedsofmanagersandotherusers1.BackgroundGlobalization–>Morecompetition–>Timely,uptodate,andrelevantinformationneededTheinternetusage–>FuelsglobalizationWorldMerchandiseTradeVolumeByMajorProductGroup,1950-2009(VolumeIndices,1950=100)Source:WorldTradeOrganization,InternationalTradeStatistic2010RegionalSharesInWorldMerchandiseExports, 2009DistributionofFortuneGlobal500companiesbetween2005and2010FortuneGlobal5002010200920072005Australia8989China46372416India8765Japan71686781Malaysia1111Singapore2211SouthKorea10141411Taiwan8662Thailand1111AsiaPacific155145128127US139140162176Canada11141613Europe184188183178Others1113116500500500500Top10CompaniesofFortuneGlobal500(rankedbyrevenue)  2010   2009 RankCompanyRevenuesProfitsRankCompanyRevenuesProfits($ millions)($ millions)($ millions)($ millions)1Wal-MartStores408,21414,3351RoyalDutchShell458,36126,2772RoyalDutchShell285,12912,5182ExxonMobil442,85145,2203ExxonMobil284,65019,2803Wal-MartStores405,60713,4004BP246,13816,5784BP367,05321,1575ToyotaMotor204,1062,2565Chevron263,15923,9316JapanPostHoldings202,1964,8496Total234,67415,5007Sinopec187,5185,7567ConocoPhillips230,764-16,9988StateGrid184,496-3438INGGroup226,577-1,0679AXA175,2575,0129Sinopec207,8141,96110ChinaNationalPetroleum165,49610,27210ToyotaMotor204,352-4,349source:http://money.cnn.com/magazines/fortune/global500/2010/full_list/index.htmlWhatinformationdomanagementneed?Toachieveorganizationalobjectives,themanagementteamisresponsibleforplanning,directing,motivating,andcontrollingtheactivitiesofthebusiness.Managersneedinformationtohelpthemmanagetheorganization.Thisinformationcanbeobtainedfromthefinancialaccountingsystem.Insomeorganizations,completelynewsystemsaredesignedtomeettheneedsofthemanagers.2.StrategyA“gameplan”thatenablesacompanytoattractcustomersbydistinguishingitselffromcompetitors.Thefocalpointofacompany’sstrategyshouldbeitstargetcustomers.Apossiblecourseofactionthatmightenableanorganizationtoachieveitsobjectives.CustomerValuePropositionsUnderstandandrespondtoindividualcustomerneeds.CustomerIntimacyStrategyOperationalExcellenceStrategyDeliverproductsandservicesfaster,moreconveniently,andatlowerprices.ProductLeadershipStrategyOfferhigherqualityproducts.3.WorkofManagementPlanningControllingDirectingandMotivatingPlanningUsuallyinvolvesEstablishingabasicstrategySelectingacourseofactionSpecifyinghowtheactionwillbeimplementedPlanningIdentifyalternatives.Whethertoopennewstore?Selectalternativethatdoesthebestjoboffurtheringorganization’sobjectives.Developbudgetstoguideprogresstowardtheselectedalternative.UsuallyPlanninginvolvesthefollowing:EstablishingobjectivesSelectingappropriatestrategiestoachievethoseobjectivesForcesmanagementtothinkaheadsystematicallyinboththeshorttermandthelongtermLong-termStrategicPlanningCorporateplanningInvolvesselectingappropriatestrategiessoastopreparealong-termplantoattainobjectivesAdetailed,lengthyprocessTheassessmentstage(theexternalenvironment,theorganization,thefuture,expectations)TheobjectivestageTheevaluationstage(alternativewaysofachievingobjectives)ThecorporateplanShort-termTacticalPlanningForoperationalpurposesUsuallycoveringoneyearRelatingtosections,functions,ordepartmentsTheannualprocessshouldbeseenasstagesintheprogressivefulfillmentofthecorporateplanaseachshort-termplansteerstheorganizationtowardsitslong-termobjectives.ProductionplanningResourceplanningProductplanningResearchanddevelopmentplanningDetailedoperationalplanswhichimplementthecorporateplanonamonthly,quarterlyorannualbasisIncludeshort-termbudges,standardsandobjectivesDirectingandMotivatingDirectingandmotivatinginvolvesmanagingday-to-dayactivitiestokeeptheorganizationrunningsmoothly.Employeeworkassignments.Routineproblemsolving.Conflictresolution.Effectivecommunications.Manager’sjobthatdealswiththeroutineandthehereandnow.ControllingTwostagesComparisonTheperformancesetoutinthedetailedoperationalplansVSTheactualperformanceReviewthecorporateplantoassesswhethertheobjectivesoftheplancanbeachieved.Modifytheplanasnecessarybeforeanyseriousdamagetotheorganization’sfuturesuccessoccursThecontrolfunctionensuresthatplansarebeingfollowed.Feedbackintheformofperformancereportsthatcompareactualresultswiththebudgetareanessentialpartofthecontrolfunction.Oneofthecentralpurposesofmanagerialaccountingistoprovidesuchfeedbacktomanagers.Decision-makingManagementisdecision-making.AlwaysinvolvesachoicebetweenalternativesTheroleofthemanagementaccountanttoprovideinformationsothatmanagementcanreachaninformeddecision.PlanningandControlCycleDecisionMakingFormulatinglong-andshort-termplans(Planning)Measuringperformance(Controlling)Implementingplans(DirectingandMotivating)Comparingactualtoplannedperformance(Controlling)BeginExhibit2-11.2ComparisonofFinancialandManagerialAccounting1.3OrganizationalStructureSomeformofdecentralizationcanbefoundinallbutthesmallestorganizations.ReasonsofdecentralizationTospeedupdecisionsToprovidemoredecisioncapacitythanonepersoncanprovideTotrainreplacementsforexecutivepositionsinheadoffice.Decentralizationisthedelegationofdecision-makingauthoritythroughoutanorganizationbygivingmanagerstheauthoritytomakedecisionsrelatingtotheirareaofresponsibility.OrganizationChartAnorganizationchartshowshowresponsibility,orchainofcommand,isdividedwithinanentity.AfunctionalviewLineandStaffRelationshipsLinepositionsaredirectlyrelatedtoachievementofthebasicobjectivesofanorganization.Example:Productionsupervisorsinamanufacturingplant.Staffpositionssupportandassistlinepositions.Example:Costaccountantsinthemanufacturingplant.TheChiefFinancialOfficer(CFO)Amemberofthetopmanagementteamresponsiblefor:Providingtimelyandrelevantdatatosupportplanningandcontrolactivities.Preparingfinancialstatementsforexternalusers.IntheUSA,acontrolleroftenrunstheaccountingdepartmentandreportsdirectlytotheCFO.1.4ProcessManagementTremendouslychangedbusinessenvironmentTosucceedinthiscompetitiveenvironment,companiesusethefollowingmajorapproaches:Improvethequalityoftheproductsorservicesoffered.Reducethecostsofprovidingtheseproductsorservices.Businessprocessmanagementisastrategythatfocusestheseapproachesoninternaloperations.BusinessprocessandvaluechainAbusinessprocessAseriesofstepsthatarefollowedinordertocarryoutsometaskinabusiness.AvaluechainConsistingofthemajorbusinessfunctionsthataddvaluetoacompany’sproductsandservices.BusinessfunctionsmakingupthevaluechainProcessManagementTherearethreeapproachestoimprovingbusinessprocesses...LeanProductionTheoryofConstraints(TOC)SixSigmaTraditional“Push”ManufacturingCompanyForecastSalesOrdercomponentsProducegoodsinAnticipationofSalesMakeSalesfromFinishedGoodsInventoryStoreInventoryStoreInventoryTraditional“push”manufacturingTraditional“Push”ManufacturingCompanyLargeinventoriesFinishedgoodsRawmaterialsWorkinprocessMaterialswaitingtobeprocessed.Completedproductsawaitingsale.Partiallycompletedproductsrequiringmoreworkbeforetheyarereadyforsale.LeanProductionExhibit1-6Theleanthinkingmodelisafivestepapproach.Identifyvalueinspecificproducts/services.Identifythebusinessprocessthatdeliversvalue.Organizeworkarrangementsaroundtheflowofthebusinessprocess.Createapullsystemthatrespondstocustomerorders.Continuouslypursueperfectioninthebusinessprocess.LeanProductionThefivestepprocessresultsina“pull”manufacturingsystemthatreducesinventories,decreasesdefects,reduceswastedeffort,andshortenscustomerresponsetimes.CustomerPlacesanOrderCreateProductionOrderGenerateComponentRequirementsProductionBeginsasPartsArriveGoodsDeliveredwhenneededComponentsareOrderedLeanProductionLeanthinkingmaybeusedtoimprovebusinessprocessesthatlinkcompaniestogether. SupplychainmanagementThecoordinationofbusinessprocessesacrosscompaniestobetterserveendconsumers.Aconstraint(alsocalledabottleneck)isanythingthatpreventsyoufromgettingmoreofwhatyouwant.TheTheoryofConstraintsisbasedontheobservationthateffectivelymanagingtheconstraintisthekeytosuccess.Theconstraintinasystemisdeterminedbythestepthathasthesmallestcapacity.TheoryofConstraints4.Recognizethattheweakestlinkisnolongerso.1.Identifytheweakestlink.2.Allowtheweakestlinktosetthetempo.3.Focusonimprovingtheweakestlink.Onlyactionsthatstrengthentheweakestlinkinthe“chain”improvetheprocess.TheoryofConstraintsSixSigmaAprocessimprovementmethodrelyingoncustomerfeedbackandfact-baseddatagatheringandanalysistechniquestodriveprocessimprovement.Referstoaprocessthatgeneratesnomorethan3.4defectspermillionopportunities.Sometimesassociatedwiththetermzerodefects.SixSigmaExhibit1-81.5InternationalethicalstandardsTheInstituteofManagementAccountant’s(IMA)StandardsofEthicalConductforPractitionersofManagementAccountingandFinancialManagementhavetwomajorparts,whichofferguidelinesfor: Ethicalbehavior. Resolutionforanethicalconflict.CompetenceFollowapplicablelaws,regulationsandstandards.Maintainprofessionalcompetence.Provideaccurate,clear,concise,andtimelydecisionsupportinformation.IMAGuidelinesforEthicalBehaviorRecognizeandcommunicateprofessionallimitationsthatprecluderesponsiblejudgment.ConfidentialityDonotdiscloseconfidentialinformationunlesslegallyobligatedtodoso.Ensurethatsubordinatesdonotdiscloseconfidentialinformation.Donotuseconfidentialinformationforunethicalorillegaladvantage.IMAGuidelinesforEthicalBehaviorMitigateconflictsofinterestandadviseothersofpotentialconflicts.Abstainfromactivitiesthatmightdiscredittheprofession.Refrainfromconductthatwouldprejudicecarryingoutdutiesethically.IntegrityIMAGuidelinesforEthicalBehaviorCommunicateinformationfairlyandobjectively.Discloseallrelevantinformationthatcouldinfluenceauser’sunderstandingofreportsandrecommendations.CredibilityIMAGuidelinesforEthicalBehaviorDisclosedelaysordeficienciesininformationtimeliness,processing,orinternalcontrols.WhyHaveEthicalStandards?Ethicalstandardsinbusinessareessentialforasmoothfunctioningadvancedmarketeconomy.Abandoningethicalstandardsinbusinesswouldleadtoalowerqualityoflifewithlessdesirablegoodsandservicesathigherprices.Withoutethicalstandardsinbusiness,theeconomy,andallofuswhodependonitforjobs,goods,andservices,wouldsuffer.CompanyCodesofConductBroad-basedstatementsofacompany’sresponsibilitiesto:EmployeesCustomersSuppliersAndtothecommunitiesinwhichthecompanyoperates.CodesofConductontheInternationalLevelInadditiontocompetence,objectivity,independence,andconfidentiality,theIFAC’scodedealswiththeaccountant’sethicalresponsibilitiesin:TaxesIndependenceFeesandcommissionsAdvertisingandsolicitationHandlingofmoniesCross-borderactivities.TheCodeofEthicsforProfessionalAccountants,issuedbytheInternationalFederationofAccountants(IFAC),governtheactivitiesofprofessionalaccountantsworldwide.此课件下载可自行编辑修改，供参考！感谢您的支持，我们努力做得更好！