Managerial Accounting and the Business Environment(英文版)(ppt 30页).ppt
Managerial Accounting and the Business Environment
Managerial Accounting and Financial Accounting
Managerial accountingprovides informationfor managers of anorganization whodirect and controlits operations.
Financial accountingprovides informationto stockholders,creditors and otherswho are outsidethe organization.
Work of Management
Planning
Controlling
Directing and Motivating
Planning and Control Cycle
DecisionMaking
Formulating Long-andShort-Term Plans (Planning)
MeasuringPerformance (Controlling)
Implementing the Plans(Directing and Motivating)
Comparing ActualtoPlanned Performance (Controlling)
Begin
Differences Between Financial and Managerial Accounting
Expanding Role of Managerial Accounting
Increasing complexity andsize of organizations
Rapid development andimplementation of technology
Regulatoryenvironment
World-widecompetition
Increasedemphasison quality
Factors thatincrease the need formanagerial accountinginformation
The Changing Business Environment
The Changing Business Environment
Just-In-Time
Total Quality Management
Process Reengineering
Theory of Constraints
New tools for managers!
Complete productsjust in time toship customers.
Complete partsjust in time forassembly into products.
Receive materialsjust in time forproduction.
Scheduleproduction.
Just-in-Time (JIT) Systems
Receivecustomerorders.
Flexibleworkforce
Reducedsetup time
Zero productiondefects
Key Elements for a SuccessfulJIT System
Improvedplant layout
JIT purchasing
Fewer, but more ultrareliable suppliers.
Frequent JIT deliveries in small lots.
Defect-free supplier deliveries.
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