管理会计课件---加里森第12版--chapter-1.ppt

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,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,潘飞,.,管理会计,.,清华大学出版社,: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,P,urposes of chapter 1,Definition of Managerial Accounting,Identify the major differences between financial and managerial accounting.,Understand the role of management accountants in an organization.,Understand the basic concepts underlying Lean Production,the Theory of Constraints,and Six Sigma.,Understand the importance of upholding ethical standards.,Learning Objective 1,Definition of Managerial Accounting,Managerial Accounting,A field of accounting that provides,financial and non-financial,information,(an,information system,),for,managers,and other internal users to,make decisions,.,Information system,What is accounting?,As a manufacturing company,who need this companys accounting information?Three functions:,Scorekeeping,Attention directing,Problem solving,Work of Management,Planning,Controlling,Directing and Motivating,Planning,Identifyalternatives.,Select alternative that does the best job of furtheringorganizations objectives.,Develop budgets to guideprogress toward theselected alternative.,Directing and Motivating,Directing and motivating involves managing day-to-day activities to keep the organization running smoothly.,Employee work assignments.,Routine problem solving.,Conflict resolution.,Effective communications.,Controlling,The control function ensuresthat plans are being followed.,Feedback in the form of performance reportsthat compare actual results with the budgetare an essential part of the control function.,Planning and Control Cycle,DecisionMaking,Formulating long-and short-term plans(Planning),Measuringperformance(Controlling),Implementing plans(Directing and Motivating),Comparing actualto planned performance(Controlling),Begin,Exhibit1-2,Learning Objective 2,Identify the major differences between financial and managerial accounting.,Financial Accounting,Field of accounting that treats money as a means of measuring economic performance.It encompasses the entire system of monitoring and control of money as it flows in and out of the firm as assets and liabilities,and revenues and expenses.Financial accounting gathers and summarizes financial data to prepare financial reports such as balance sheet and income statement for the firms management,investors,lenders,suppliers,tax authorities,and other stakeholders.,Comparison of Financial and Managerial Accounting,Learning Objective 3,Understand the role of management accountants in an organization.,Organizational Structure,Decentralization is the delegation of decision-making authority throughout an organization.,Line and Staff Relationships,Line positions are directly related to achievement of the basic objectives of an organization.,Example:Production supervisors in a manufacturing plant.,Staff positions support and assist line positions.,Example:Cost accountants in the manufacturing plantThe Chief Financial Officer(CFO),A member of the top management team responsible for:,Providing timely and relevant data to support planning and control activities.,Preparing financial statements for external users.,Learning Objective 4,Understand the basic concepts underlying Lean Production,the Theory of Constraints,and Six Sigma.,Process Management,Business functions making up the value chain,Product Customer,R&D Design Manufacturing Marketing Distribution Service,A businessprocess is a series ofsteps that are followed in order tocarry out some task ina business.,Process Management,There are three approaches toimproving business processes.,LeanProduction,Theory ofConstraints(TOC),SixSigma,Traditional“Push”Manufacturing Company,Forecast Sales,Order components,Produce goods in Anticipation of Sales,Make Sales from Finished Goods Inventory,Store Inventory,StoreInventory,Traditional“push”manufacturing,Traditional“Push”Manufacturing Company,Largeinventories,Finishedgoods,Rawmaterials,Work inprocess,Materials waitingto be processed.,Completed products awaiting sale.,Partially completed products requiring more work before they are ready for sale.,Lean Production,Exhibit,1-6,The lean thinkingmodel is a fivestep approach.,Identify valuein specificproducts/services.,Identify thebusiness processthat delivers value.,Organize workarrangements around the flow of thebusiness process.,Create a pullsystem that respondsto customer orders.,Continuously pursueperfection in thebusiness process.,Customer Places an Order,Create Production Order,Generate Component Requirements,Production Begins as Parts Arrive,Goods Delivered when needed,Components are Ordered,Lean Production,The five step process results in a“pull”manufacturing systemthat reduces inventories,decreases defects,reduceswasted effort,and shortens customer response times.,Lean Production,Lean thinking may be used to improve business processes that link companies together.,The term,supply chain management,refers to the coordination of business processes across companies to better serve end consumers.,A,constraint,(also called a,bottleneck,)is anything that prevents you from getting more of what you want.,The Theory of Constraints is based on the observation that effectively managing the constraint is the key to success.,The constraint in a system is determinedby the step that has the,smallest capacity,.,Theory of Constraints,4.Recognize that the weakest linkis no longer so.,1.Identify the weakest link.,2.Allow the weakest link to set the tempo.,3.Focus on improving the weakest link.,Only actions that strengthen the weakest link in the“chain”improve the process.,Theory of Constraints,Six Sigma,A process improvement method relying on customer feedback and fact-based data gathering and analysis techniques to drive process improvement.,Refers to a process that generates no morethan 3.4 defects per million opportunities.,Sometimes associatedwith the term,zero defects,.,Six Sigma,Exhibit,1-8,Learning Objective 5,Understand the importance of upholding ethical standards.,Abandoning ethical standards in business would lead to a lower quality of life with lessdesirable goods and services at higher prices.,Why Have Ethical Standards?,Without ethical standards in business,theeconomy,and all of us who depend on it forjobs,goods,and services,would suffer.,Ethical standards in business are essential for asmooth functioning advanced market economy.,Code of Conduct forManagement Accountants,The Institute of Management Accountants(IMA)Standards of Ethical Conduct for Practitionersof Management Accounting and Financial Management have two major parts,which offer guidelines for,:,Ethical behavior.,Resolution for an ethical conflict.,Competence,Perform their professional duties in accordance with relevant laws,regulations and technical standards.,Prepare complete and clear reports and recommendations after appropriate analysis of relevant and reliable information,IMA Guidelines for Ethical Behavior,Maintain an appropriate level of professional competence by ongoing development of their knowledge and skills.,Confidentiality,Do not disclose confidential information unless legally obligated to do so.,Ensure that subordinates do not disclose confidential information.,Do not use confidential information for unethical or illegal,advantage.,IMA Guidelines for Ethical Behavior,Mitigate conflicts of interest and advise others of potential conflicts.,Abstain from activities that might discredit the profession.,Refrain from conduct that would prejudice carrying out duties ethically.,Integrity,IMA Guidelines for Ethical Behavior,.,Communicate information fairly and objectively.,Disclose all relevant information that could influence a users understanding of reports and recommendations.,Objectivity,IMA Guidelines for Ethical Behavior,Follow employers established policies.,For unresolved ethical conflicts:,Discuss the conflict with immediate supervisor or next highest uninvolved manager.,If immediate supervisor is the CEO,consider the board of directors or the audit committee.,Contact with levels above the immediate supervisor should only be initiated with the supervisors knowledge,assuming the supervisor is not involved.,IMA Guidelines for Resolutionof an Ethical Conflict,Follow employers established policies.,For unresolved ethical conflicts:,Except where legally prescribed,maintain confidentiality.,Clarify issues in a confidential discussion with an objective advisor.,Consult an attorney as to legal obligations.,IMA Guidelines for Resolutionof an Ethical Conflict,Company Codes of Conduct,Employees,Customers,Suppliers,And to the communities inwhich the company operates.,Broad-based statements of acompanys responsibilities to:,Dells Higher Standard,Dells success is built on a foundation of personal and professional integrity.We hold ourselves to standards of ethical behavior that go well beyond legal minimums.We never compromise these standards and we will never ask any member of the Dell team to do so either.We owe this to our customers,suppliers,shareholders and other stakeholders.And we owe it to ourselves because success without integrity is essentially meaningless.,Dells Higher Standard,Our higher standard is at the heart of what we know as the,Soul of Dell,-the statement of the values and beliefs which define our shared global culture.This culture of performance with integrity unites us as a company that understands and adheres to our company values and to the laws of the countries in which we do business.Just as the Soul of Dell articulates our values and beliefs,the following Code of Conduct provides guidance to ensure we meet our higher standard and conduct business the Dell Way-the right way,which is Winning with Integrity.Simply put,we want all members of our team,along with our shareholders,customers,suppliers and other stakeholders,to understand that they can believe what we say and trust what we do.Our higher standard includes several key characteristics that both underpin the Soul of Dell and provide the foundation for our Code of Conduct:,Dells Higher Standard,Trust-Our word is good.We keep our commitments to each other and to our stakeholders.,Integrity-We do the right thing without compromise.We avoid even the appearance of impropriety.,Honesty-What we say is true and forthcoming-not just technically correct.We are open and transparent in our communications with each other and about business performance.,Judgment-We think before we act and consider the consequences of our actions.,Respect-We treat people with dignity and value their contributions.We maintain fairness in all relationships.,Courage-We speak up for what is right.We report wrongdoing when we see it.,Responsibility-We accept the consequences of our actions.We admit our mistakes and quickly correct them.We do not retaliate against those who report violations of law or policy.,Codes of Conduct onthe International Level,In addition to competence,objectivity,and confidentiality,the IFACs code deals withthe accountants ethical responsibilities in:,Independence,Second opinions,Fees and remuneration,Marketing professional services,Acting with sufficient expertise.,The Code of Ethics for ProfessionalAccountants,issued by the InternationalFederation of Accountants(IFAC),govern the activities of professional accountants worldwide.,Corporate Governance,The system bywhich a company is directedand controlled.,Board ofDirectors,TopManagement,Stockholders,To pursueobjectives of,Incentives andmonitoring for,Corporate Governance,And the communities inwhich the company operates.,An effective corporate governance system should also protect the interests of thecompanys other,stakeholders,.,Employees,Customers,Suppliers,Creditors,Certified Management Accountant,A management accountantwho has the necessary qualifications and who passes a rigorous professional exam earnsthe right to be known as a Certified Management Accountant(CMA).,Information about becoming a CMA and the CMAprogram can be accessed on the IMAs website at,www.imanet.org,or by calling 1-800-638-4427.,Certified Management Accountant,美国管理会计师协会（,IMA,）认证处宣布，中文版注册管理会计师认证（,CMA,）考试于,2007,年,07,月,02,日正式启动。,CMA,认证考试包含了商业经济、公司理财、成本管理、内部控制、业绩衡量、财务报告、决策分析、组织管理、战略规划及对职业道德的强调。根据,IMA,年度薪水调查报告，拥有,CMA,认证的人士比没有认证的人士年薪高,28,。,IMA,已在,07,年六月中旬开始接受中文版,CMA,考试的报名注册。关于,CMA,中文考试的详细说明可登录,www.imanet.org/chinese_cma_landing.asp,。,End of Chapter 1,