《Introduction to Accounting》课件-unit 章节15章节15

Unit15IntroductiontoManagerialAccounting2ManagerialAccountingisafieldofaccountingthatprovideseconomicandfinancialinformationformanagersandotherinternalusers.Acompanymayuseittoanalyzepast,controlpresent,planfutureandparticipateindecision-makingforthepurposeofachievingthegoalofprofitmaximizationbasedonsoundinternalmanagement.3SimilarityEachfieldofaccountingdealswiththeeconomiceventsofanenterprise.Forexample,cost.

Unitcostofmanufacturingaproduct;TotalcostofgoodsmanufacturedandsoldBothmanagerialaccountingandfinancialaccountingrequirethattheresultsofanentity’seconomiceventsshouldbequantifiedandbecommunicatedtointerestedparties.Ⅰ.ManagerialAccountingvsFinancialAccounting4Ⅰ.ManagerialAccountingvsFinancialAccountingFinancialAccountingManagerialAccountingMainusersExternalusers,suchasstockholders,creditors,customers,andregulatoryagenciesInternaluserssuchasmanagersandemployees.PurposesGeneralinformationforallusersaboutthepasthistoricaltransactionsSpecificallyforinternaldecision-makingandforecasting,etc.PrincipleFollowingGAAPGobeyondGAAPandmeetinternalneedsInformationHighlycondensedinformationofcompanyasawholeRelevantlyaccurateinformation.Timeliness,pertinence,applicabilityarestressed.FrequencyGenerallypreparedregularlyattheendofeachaccountingperiodFrequentinternalreportssuitableformanagementneedsAuditingIndependentauditbyCPAInternalauditwithinthebusiness5Ⅱ.ManagerialAccountingandDecision-makingManagementaccountanthasawiderangeofresponsibilityinvolvingprofessionalknowledgeandskillinthepreparationandthepresentationofinformationtoalllevelsofmanagementintheorganizationstructure.6ManagementaccountingPlanning

DirectingMonitoring&ControllingStrategy

PositioningBudgetingCostingProduction

Specialanalysis71.PlanningPlanningStrategy

Positioning

BudgetingPlanningrequiresmanagementtolookintothefuturetoestablishobjectives.8(1)StrategyAbusinessusuallyspendsagreatdealofmanagementtimeandefforttodevelopitsstrategybecauseofitsimportance.Specificstrategygenerallyincludedthreecategories:mission,goal,objective.Theyarebasedoncorevalue.PlanningStrategy

Positioning

Budgeting9MissionGoalObjectiveCorevaluesCorevaluesMission:organization’spurposeanddirection.Amissionisaverybig,long-termend-resultorachievement.Goals:Theyaretheendstowardwhicheffortandactionaredirectedorcoordinated.Objectives:Specificobjectivesmakesurestrategiesareachievedguidedandcorrectly.SMARTRuleCorevalues:thekeyrulesthatthebusinesswillapplywithincludefairtrade,ethics,customerservice,employment,environmentalawareness,etc.10UniversityofWashingtonSchoolofPublicHealth(SPH)

Mission:Topromotepopulationhealth,preventillness,disability,andinjury,andensureefficient,effective,andequitablehealthcaresystemsthrougheducation,research,andservice.Goals:Educateinnovative,effective,andculturallycompetentpublichealthresearchers,faculty,andpractitioners.Advanceknowledgeinthepublichealthsciencesthroughresearchanddiscovery.Contributetosoundpublichealthpoliciesandincreasetherecognitionoftheimportanceofpublichealththroughdisseminationandcommunitycollaboration.11Objectivesa.Educateinnovative,effective,andculturallycompetentpublichealthresearchers,faculty,andpractitioners.RecruitandretainoutstandingfacultyintherangeofdisciplinesandspecialitiesconsistentwithSPH’smission.Recruitgraduateandundergraduatestudentsofthehighestacademiccapabilitieswhoarecommittedtopublichealth.Provideamulticulturalsettingforpublichealthlearning.Provideexcellenteducationalprogramsandopportunities.Applyinnovativepedagogicalmethodstoenhanceteachingandlearning.Promotelifelonglearning.12Value:Objectivityandprofessionalintegrityinresearch,education,andserviceCreativityandinterdisciplinaryapproachesinsolvinglocal,national,andglobalpublichealthproblemsPursuitofknowledgetobetterunderstandhumanhealth,environmentalhealth,andtheirinterconnectionsScientificallyrigorousevaluationofevidencetoinformpublichealthrecommendationsBuildingpartnershipsbetweenacademicpublichealthandcommunitiestoimprove

humanandenvironmentalhealthCompassion,equity,andsocialjusticeindefiningandaddressinghealthExpandedopportunitiesforlearningbeyondtheclassroomtoindividualmentorship

andappliedexperienceinthecommunityEducationaloutreachtothepublichealthworkforceRespectforandinclusionofdiversevalues,beliefs,andculturesinresearchandteachingVigilancetorecognizeandforecastthreatstopublichealth

13XYZcompanyMission-TomaketheXYZcompanylargestsellerofpremiumcandyObjectives/Goals-Achieveshareofmarketleadershipinthepremiumcandysegment.

-Beknownasthemostexpensivecandy,butworthit.Strategy-ConvinceconsumersthatXYZcandyisthebestpremiumcandybyassociatingwithhigh-endpeopleandentities.14(2)PositioningIthelpsputtheorganizationinanoptimalplacetoachieveandrealizeitsgoals.Positioningisasophisticatedstepwhichwilldependonthegatheringandevaluatingaccountinginformation.PlanningStrategy

Positioning

Budgeting15Identifyingamarketnicheforabrand,productorserviceutilizingtraditionalmarketingplacementstrategies(i.e.price,promotion,distribution,packaging,andcompetition).(1)Cost/Volume/ProfitAnalysis(2)Globaltradeandtransportation(3)Branding/Pricing/Sensitivity/Competition16(3)BudgetingItisalsoacriticalelement.Itoutlinesthefinanciallimitwithinwhichanorganizationcanoperate.PlanningStrategy

Positioning

Budgeting17弹性预算

指在成本习性分析的基础上，以业务量、成本和利润之间有规律的依存关系为依据，按照预算期可预见的各种业务量水平编制能够适应多种情况的预算方法。Fixedbudget

Abudgetwhichisdesignedtoremainunchangedregardlessofthevolumeofoutputorsalesachieved.BudgetingFlexiblebudgetAbudgetwhichisdesignedtochangeasvolumesofoutputchange,byrecognizingdifferentcostbehaviorpatterns.固定预算

指以预算期内正常的，可能实现的某一业务量（如生产量，销售量）水平为固定基础，不考虑可能发生的变动因素来编制预算的方法。182.DirectingDirectinginvolvescoordinatingacompany’sdiverseactivitiesandhumanresourcestoproduceasmooth-runningoperation.19(1)CostingManagementmustknowhowmuchcostsareidentifiedandallocatedtospecificgoodsandservices.Costingaccountingisanintegralpartofmanagementaccounting.Itinvolvesacomprehensivesetofprinciples,methodsandtechniquesinthedeterminationandappropriateanalysisofcoststomeettheneedsofmanagerialaccounting.

20(2)ProductionManagerialaccountingprovidesnumeroustoolsformanagerstouseinsupportofproductionandproductionlogistics.21(3)AnalysisAlltheaccountinginformationneedstobeanalyzedbythemanagerialaccountantstogivebetterdirectiontothebusiness.223.Monitoring&ControllingMonitoring&Controllingisaprocessofkeepingthefirmsactivitiesintherighttrack,ameanstocheckifthecompanymeetstheexpectedgoal.23Ⅲ.ManagerialcostingconceptAnaccountingsystemmeasurescostswhicharelaterusedforanumberofpurposessuchas:(1)profitdetermination(2)performanceevaluation(3)inventoryvaluation(4)costcontrolItisveryessentialtounderstandwhatcostmeansandhowitcalculated.24Whatisthiscostfor?CostissegregatedintoManufacturingCostsandnon-manufacturingcosts(Selling,AdministrationandFinancialexpenses.)Themanufacturingcostsarefurthercategorizedintodirectmaterial,directlaborandoverheads.25CostbehaviorItreferstohowacostwouldrespondorreacttochangesinproduction.FIXEDCOST:Acostwhichisnotrelatedtoproductioniscalledfixedcosts.Inotherwords,itisacostthatremainsunchangedevenwithvariationinoutput.VARIABLECOSTAnycostwhichvariesexactlyinproductiontothechangeinactivity(productionorsale)wouldbetermasvariablecost.26SummaryⅠ.ManagerialAccountingvsFinancialAccountingⅡ.ManagerialAccountingandDecision-makingⅢ.ManagerialcostingconceptManagementaccountingPlanning

DirectingMonitoring&ControllingStrategy

PositioningBudgetingCostingProduction

Specialanalysis27ManagementaccountingPlanning

DirectingMonitoring&ControllingStrategy