管理会计ch课件 .doc

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1、Frav、u，r山:Managerial AccountingK4ilUi? in J D>W2/»iic Busing hwirmntThe ChangingRole ofManagerialAccounting©2010 MeRyerson Ltd.Learning Objectives1. managerial accounting andits role in the managementprocess.2. four fundamental managementprocesses that help organizations attaintheir goa

2、ls.3. five objectives of managerialaccounting activity.©2010 McGraw-Hill Ryerson Lid.Learning Objectives (corTthe major differences betweenmanagerial and financial accounting.5.where managerial accountants arelocated in an organization, in terms of formalorganization, deployment in cross-functi

3、onalteams, and physical location.6.the roles of an organizations chieffinancial officer (CFO) or controller treasure!；and internal auditor.©2010 McGraw-Hill Ryerson Lid.7Learning Objectivessome of the 喇0r contemporary themes in managerial8.9.accounting.the concepts ofstrategic cost management a

4、nd the value chain.Understand the ethical responsibilities of a managerialaccountant.10.the professional organizations, certificationprocess, and ethical standards in the field ofmanagerial accounting.©2010 McGraw-Hill Ryerson Lid.4©2010 McGraw-Hill Ryerson Lid.Learning Objective 2Directin

5、gPlanningDecisionMakinganization .Organized setof activitiesControlling©2010 McGraw-Hill Ryerson Lid.Learning Objective 3Providing information for decision making andplanning.Assisting managers in directing and controllingactivities.Motivating managers and other employeestowards organization go

6、als.Measuring/evaluating performance of subunits,activities, managers, and other employees.Assessing the organization competitiveposition.©2010 McGraw-Hill Ryerson Lid.7Learning Objective 4pJ3jjJii£|yrjnJ varsius; rjjjzjncjzjJ >ccdujj1jjj£JAGG©untSng System(accumulates financi

7、al andmanagerial accounting data in thecost accounting system)1niernaUsersExternalUsersMeinasjarhl AcoD'urtinInformation for decismaking, planning, acontrolling anorganizationoperations.Flnanchl Ac&oorrijngPublished financialstatements and otherfinancial reports*©2010 McGraw-Hill Ryerso

8、n Lid.8Ljna Lind 2cuffA line position is diinvolved in achievingbasic objectives of anorganization.Example: Aproduction supervisor in岧 manufacturing plantA staff position supportsand assists line positions.Example: A costaccountant in themanufacturing plant©2010 McGraw-Hill Ryerson Lid.10An acc

9、ountant in a accounting firm wouldbe in a Iposition, because theorganization's mission is providingaccounting services. In contrast, anaccountant at a university would be in a©2010 McGraw-Hill Ryerson Lid.11More and more, managerial accountantsworkandare deployed in cross-functionalmanageme

10、nt teams, working with topexecutives and personnel from a variety offunctional areas (eg，marketing,production, engineering, and operations).©2010 McGraw-Hill Ryerson Lid.12The chief managerial and financialaccountant responsibility for:j Supervising accounting personnelPreparation of informatio

11、n and repomanagerial and financialAnalysis of accounting informationPlanning and decision making -©2010 McGraw-Hill Ryerson Lid.13Ln14Responsible for raising capital andsafeguarding the organization、assets.Manages investmentsEstablishes credit policiesManages insurance coverage©2010 McGraw

12、-Hill Ryerson Lid.Responsible for reviewina accountingprocedures, records, ana reports in both thecontroller and the treasurer area ofresponsibility.Expresses an opinion to topmanagement regarding theeffectiveness of theorganization accountingsystem,©2010 McGraw-Hill Ryerson Lid.15Learning Obje

13、ctive 7Evolution andAdaptationManagerialAccountingBehavioralIssuesCosts andBenefitsInformationand Incentives JI©2010 McGraw-Hill Ryerson Lid.16rVoJuiJDIJ HUd rJuprTjrjrjjj jjjE-BusinessService vs.ManufacturingFirmsEmergenceNewFocus on the05沌）50 秘 r-lntegratedManufacturingCross-Functional TeamsP

14、roduct LifeCyclesand. Diversity.Time-BasedCompetitionInformation andCommunicationTechnologyJust-in-Time InventoryTotal Quality ManagementContinuous 2010 McGraw-Hiii RylmprovementObjectiweB Measure the costof resourcesconsumed. Identify andeliminate non-value-added costs.*Qirn©2010 McGraw-Hill R

15、yerson Lid.18(cdjj'sJJCostManagementSystemObjac£jya£> Determine efficiencyand effectiveness ofmjor activities Identify and evaluatenew activities thatcan improveperformance.©2010 McGraw-Hill Ryerson Lid.Learning Objective 8ProductDesignesearcandDevelopmentProductionSecuring raw

16、materials andother resourcesDistributionMarketingSales©2010 McGraw-Hill Ryerson Lid.20了hry a; CDnsir/iiJnrs;A sequential process of identifying andin a system.Restrictions or barriers that impedeprogress toward an objective©2010 McGraw-Hill Ryerson Lid.21CJjjjJiiia or Busjjl I挪The corporat

17、e scandals experienced over the lastfew years have shown us that unethical behaviorin business is wrong in a moral sense and can bedisastrous in the economy. There will likely bemore reforms in corporate governance andaccounting in the Riture.©2010 McGraw-Hill Ryerson Lid.22Learning Objective 1

18、0>CC9LUJiJJJ£j II£； 1) Cl)r：nid Drjiinhii EjojjjSociety of Management Accountants of Canada(CMA)Canadian Institute of ManagementAccountants (CA)Certified General Accountants Association ofCanada (CGA)©2010 McGraw-Hill Ryerson Lid.23CompetenceIndependenceConfidentialityIntegrityCredibility©2010 McGraw-Hill Ryerson Lid.24此送锝下戠刁仓矜这玆行改，供畚考！惑制这的i扬，為们努力赦龙衿！