MBA-Introduction(2)

1、ManagerialAccountingandtheBusinessEnvironmentChapter1©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillManagerialAccountingandFinancialAccountingManagerialaccountingprovidesinformationformanagersofanorganizationwhodirectandcontrolitsoperations.Financialaccountingprovidesinformationtostockholders,creditorsandotherswhoareoutsidetheorganization.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillWorkofManagementPlanningControllingDirectingandMotivating©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw。

2、-HillPlanningandControlCycleDecisionMakingFormulatingLong-andShort-TermPlans(Planning)MeasuringPerformance(Controlling)ImplementingthePlans(DirectingandMotivating)ComparingActualtoPlannedPerformance(Controlling)Begin©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillDifferencesBetweenFinancialandManagerialAccountingFinancialManagerialAccountingAccounting1.UsersExternalpersonswhoManagerswhoplanformakefinancialdecisionsandcontrolanorganization2.TimefocusHistoricalperspectiveFutureemphasis3.Verifia。

3、bilityEmphasisonEmphasisonrelevanceversusrelevanceverifiabilityforplanningandcontrol4.PrecisionversusEmphasisonEmphasisontimelinessprecisiontimeliness5.SubjectPrimaryfocusisonFocusesonsegmentsthewholeorganizationofanorganization6.RequirementsMustfollowGAAPNeednotfollowGAAPandprescribedformatsoranyprescribedformat©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillExpandingRoleofManagerialAccountingIncreasingcomplexityandsizeoforganizationsRapiddevelopmentandimplementationoftechnologyRegulatoryenv。

4、ironmentWorld-widecompetitionIncreasedemphasisonqualityFactorsthatincreasetheneedformanagerialaccountinginformation©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillTheChangingBusinessEnvironmentAmorecompetitiveenvironmentemphasizing:HigherqualityproductsLowerpricesandcostsGlobalcompetitionMeetingandanticipatingcustomerneedsBusinessenvironmentchangesinthepasttwentyyears©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillTheChangingBusinessEnvironmentJust-In-TimeTotalQualityManagementProcessR。

5、eengineeringTheoryofConstraintsNewtoolsformanagers!©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillCompleteproductsjustintimetoshipcustomers.Completepartsjustintimeforassemblyintoproducts.Receivematerialsjustintimeforproduction.Scheduleproduction.Just-in-Time(JIT)SystemsReceivecustomerorders.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillFlexibleworkforceReducedsetuptimeZeroproductiondefectsKeyElementsforaSuccessfulJITSystemImprovedplantlayoutJITpurchasingFewer,butmoreultrareliablesupplie。

6、rs.FrequentJITdeliveriesinsmalllots.Defect-freesupplierdeliveries.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillMorerapidresponsetocustomerordersLesswarehousespaceneededReducedinventorycostsGreatercustomersatisfactionHigherqualityproductsBenefitsofaJITSystem©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillDoweneedtochangetheplan?Wherearewe?Wheredowewanttogo?Howdowestart?Howarewedoing?CheckPlanActDoisTotalQualityManagementBenchmarkingContinuousImprovement©TheMcGraw-HillCompanies,Inc.,2000I。

7、rwin/McGraw-HillProcessReengineeringTheprocessisredesignedtoincludeonlythosestepsthatmakeourproductmorevaluable.Everystepinthebusinessprocessmustbejustified.Abusinessprocessisdiagrammedindetail.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillProcessReengineeringAnticipatedresults:Processissimplified.Processiscompletedinlesstime.Costsarereduced.Opportunitiesforerrorsarereduced.Theprocessisredesignedtoincludeonlythosestepsthatmakeourproductmorevaluable.Everystepinthebusinessprocessmust。

8、bejustified.Abusinessprocessisdiagrammedindetail.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillTheoryofConstraintsAsequentialprocessofidentifyingandremovingconstraintsinasystem.Restrictionsorbarriersthatimpedeprogresstowardanobjective©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillInternationalCompetitionMeetingworld-classcompetitiondemandsaworld-classmanagementaccountingsystem.Managersmustmakedecisionstoplan,direct,andcontrolaworld-classorganization.©TheMcGraw-HillCompanies,Inc.,2000Ir。

9、win/McGraw-HillCorporateOrganizationChartPurchasingPersonnelVicePresidentOperationsTreasurerControllerChiefFinancialOfficerPresidentBoardofDirectorsOrganizationalStructureAnorganizationisagroupofpeopleunitedforacommonpurpose.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillDecentralizationDecentralizationisthedelegationofdecision-makingauthoritythroughoutanorganization.CorporateOrganizationChartPurchasingPersonnelVicePresidentOperationsTreasurerControllerChiefFinancialOfficerPresidentBoardofDi。

10、rectors©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillLineandStaffRelationshipsLinepositionsaredirectlyrelatedtoachievementofthebasicobjectivesofanorganization.Example:Productionsupervisorsinamanufacturingplant.Staffpositionssupportandassistlinepositions.Example:Costaccountantsinthemanufacturingplant.©TheMcGraw-HillCompanies,Inc.,2000Irwin/McGraw-HillTheControllerThechiefaccountantinanorganizationwithresponsibilityfor:Financialplanningandanalysis.Costcontrol.Financialreporting.Accountin。