管理会计1 Managerial Accounting and the Business Environment.ppt
1-1 1-1 Reference Books ? Ray H. Garrison, Eric W. Noreen, Peter C. Brewer . Managerial Accounting (12th Edition). 东北财经大学出版社: 2008 ? Charles T. Horngren , Gary L. Sundem , William O. Stratton. Introduction to Management Accounting . Prentice 北京大学出版社,培生教育出版集团: 2002 ?:2007 ?刘志远, 王志红, 陆宇建, 周宝源. 管理会计. 北京大学出版社:2007 ?毛付根等, 管理会计. 高等教育出版社:2004 Chapter 1 Managerial Accounting and the Business Environment 1-3 1-3 Purposes of chapter 1 ?? Definition of Managerial Accounting Definition of Managerial Accounting ?? Identify the major differences between financial and Identify the major differences between financial and managerial accounting. managerial accounting. ?? Understand the role of management accountants in Understand the role of management accountants in anization. anization. ?? Understand the basic concepts underlying Lean Understand the basic concepts underlying Lean Production, the Theory of Constraints, and Six Production, the Theory of Constraints, and Six Sigma. Sigma. ?? Understand the importance of upholding ethical Understand the importance of upholding ethical standards. standards. 1-4 1-4 Learning Objective 1 Definition Definition of of Managerial Managerial Accounting Accounting 1-5 1-5?? Managerial Accounting Managerial Accounting A field of accounting that provides financial and non-financial financial and non-financial information (an information system ) for managers and other internal users to make decisions . 1-6 1-6? Information system w What is accounting? w As a pany, who need this company ’ s accounting information? w Three functions: § Scorekeeping § Attention directing § Problem solving 1-7 1-7 Work of Management Planning Planning Controlling Controlling Directing and Motivating Directing and Motivating 1-8 1-8 Planning Identify alternatives. Identify alternatives. Select alternative that does the best job of anization ’ s objectives. Select alternative that does the best job of anization ’ s objec
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