成本与管理会计亨格瑞第13版英文版CA01

2019/9/131TheAccountant’sRoleintheOrganizationCHAPTER12019/9/132LEARNINGOBJECTIVES1.Describehowcostaccountingsupportsmanagementaccountingandfinancialaccounting2.Understandhowmanagementaccountantsaffectstrategicdecisions3.DescribethesetofbusinessfunctionsinthevaluechainandIdentifythedimensionsofperformancethatcustomersareexpectingofcompanies4.Explainthefive-stepdecisionmakingprocessanditsroleinmanagementaccounting5.Describethreeguidelinesmanagementaccountantsfollowinsupportingmanagers6.Understandhowmanagementaccountingfitsintoanorganization’sstructure7.Understandwhatprofessionalethicsmeanstomanagementaccountants2019/9/133LEARNINGOBJECTIVE1Describehowcostaccountingsupportsmanagementaccountingandfinancialaccounting2019/9/134AccountingDisciplineOverviewManagerialAccounting–measures,analyzesandreportsfinancialandnonfinancialinformationtohelpmanagersmakedecisionstofulfillorganizationalgoals.ManagerialaccountingneednotbeGAAPcompliant.FinancialAccounting–focusonreportingtoexternalusersincludinginvestors,creditors,andgovernmentalagencies.FinancialstatementsmustbebasedonGAAP.2019/9/135FinancialandManagerialAccountingFinancialAccounting–focusonexternalusersandGAAPrulesP4ManagerialAccounting–focusoninternalusersandisnotnecessarilyGAAP-driven.Alsoprovidesdataforfinancialaccounting.Thisincludes:CostAccountingCostManagement2019/9/136CostAccounting–Providesinformationforbothmanagementaccountingandfinancialaccounting.Itmeasuresandreportsfinancialandnon-financialdatathatrelatestothecostofacquiringorconsumingresourcesbyanorganisation.2019/9/137CostmanagementTheapproachesandactivitiesofmanagerstouseresourcestoincreasevaluetocustomersandtoachieveorganizationalgoalsAmountsandkindsofmaterialusedChangesinplantprocessesChangesinproductdesigns…….LinkedwithrevenueandprofitsCostmanagement≠continuousreductionincosts2019/9/138MajorDifferencesBetweenFinancial&ManagerialAccountingManagerialAccountingFinancialAccountingPurposeDecisionmakingCommunicatefinancialpositiontooutsidersPrimaryUsersInternalmanagersExternalusersFocus/EmphasisFuture-orientedPast-orientedRulesDonothavetofollowGAAP;costvs.benefitGAAPcompliant;CPAauditedTimeSpanUltracurrenttoverylongtimehorizonsHistoricalmonthly,quarterlyreportsBehavioralIssuesDesignedtoinfluenceemployeebehaviorIndirecteffectsonemployeebehavior2019/9/1392019/9/1310LEARNINGOBJECTIVE2Understandhowmanagementaccountantsaffectstrategicdecisions2019/9/1311StrategyandManagementAccountingStrategy–specifieshowanorganizationmatchesitsowncapabilitieswiththeopportunitiesinthemarketplacetoaccomplishitsobjectivesP52019/9/1312GenericStrategiesTherearethreegeneric(primary)strategies:DifferentiationFocus(nichemarketing)Costleadership2019/9/1313StrategyandManagementAccounting,conts.Managementaccountinghelpsanswerimportantquestionssuchas:Whoareourmostimportantcustomers,andhowdowedelivervaluetothem?Whatsubstituteproductsexistinthemarketplace,andhowdotheydifferfromourown?Whatisourcriticalcapability?Willwehaveenoughcashtosupportourstrategyorwillweneedtoseekadditionalsources?2019/9/1314StrategyandManagementAccounting,conts.StrategicCostManagement–focusesspecificallyonthecostdimensionwithinafirm’soverallstrategy2019/9/1315StrategyandManagementAccounting,conts.Can’tbeallthingstoallpeople.Bebestatdoingafewthings.Thenexpandonthosecorecompetencies.AppleGoogle2019/9/1316细分市场（先锋石油）马路型16%收入较高的男性，他们每年驾驶2.5万到5万英里,用信用卡购买高级汽油,在便利店购买三明治和饮料中心型16%中高收入男女,他们喜欢一个品牌,有时认定一个加油站,经常购买高级汽油,用现金支付Ｆ3型27%拥有F3特质,FUEL\FOOD\FAST,力争上游的男女,年龄一般不到25岁,行色匆匆,购买汽油时喜欢购买大量零食居家型21%家庭主妇,接送孩子上学价格型20%只购买便宜的汽油,对加油站和品牌没有偏好2019/9/1317LEARNINGOBJECTIVE3DescribethesetofbusinessfunctionsinthevaluechainandIdentifythedimensionsofperformancethatcustomersareexpectingofcompanies2019/9/1318ManagementAccountingandValueCreatingvalueisanimportantpartofplanningandimplementingstrategyP6Valueistheusefulnessacustomergainsfromacompany’sproductorserviceValueChainisthesequenceofbusinessfunctionsinwhichcustomerusefulnessisaddedtoproductsorservices2019/9/1319TheValue-Chainconsistsof:1.Research&Development2.Design3.Production4.Marketing5.Distribution6.CustomerService©2009PearsonPrenticeHall.Allrightsreserved.ManagementAccountingandValue,conts.2019/9/1320TheValueChainIllustrated2019/9/1321ManagementAccountingandValue,conts.TheValueChain:P6ResearchandDevelopmentinvolvesgeneratingandexperimentingwithnewideasrelatedtonewproducts,services,orprocesses.TheDesignfunctionundertakesdetailedplanningandengineeringofproducts,services,orprocesses.2019/9/1322ManagementAccountingandValue,conts.TheValueChain:P6Productionisacquiring,coordinating,andassemblingresourcestoproduceaproductordeliveraservice.Marketinginvolvespromotingandsellingproductsorservicestocustomers.Distributionistheprocessofdeliveringtheproductsorservicestocustomers.CustomerServiceprovidesafter-salesupporttocustomers.2019/9/1323ReducecostsineachcategoryImproveefficiencyHelpmanagersmakecost-benefittradeoffsManagementAccountingandValue,conts.2019/9/1324VC重构2019/9/1325ValueChainComponentsR&DDesign