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1、1- 1 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungManagement Accounting:Information that Creates ValueChapter 11- 2 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objectiv
2、e 1Appreciate the important role that management accounting information plays in both manufacturing, service, non-profit, and governmental organizations.1- 3 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungManagement Accounting InformationuWh
3、at is management accounting information?uIt is a value adding process of planning, designing, measuring, and operating nonfinancial and financial information systems that guides management action.1- 4 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, an
4、d YoungManagement Accounting InformationOperational andFinancial DataProcessingActions1- 5 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungManagement Accounting InformationuWhat are some examples of management accounting information?ureported
5、 expenses of an operating departmentucalculated costs of producing a productumeasurements of economic performance1- 6 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objective 2Discuss the significant differences between management a
6、ccounting and financial accounting.1- 7 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungFinancial AccountinguFinancial accounting is constrained by mandated reporting requirements:uFinancial Accounting Standards BoarduSecurities and Exchange
7、CommissionuInternational Accounting Standards Committee1- 8 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungFinancial AccountinguFinancial accounting provides information to external constituencies on past performance.Historically OrientedRul
8、esDrivenObjective andAggregateFinancialMeasures1- 9 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungManagement AccountinguManagement accounting systems provide information to managers and employees within the organization.uCompanies have disc
9、retion to design systems that provide information in order to make decisions about the organizations financial, physical, and human resources.1- 10 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungManagement AccountinguManagement accounting pr
10、ovides information to internal constituencies. Current and Future OrientedNo RegulationsSubjective andDisaggregateFinancial,Operational, andPhysical Measures1- 11 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objective 3Understand
11、how different people in the organization have different demands for management accounting information.1- 12 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungDiversity of Management Accounting InformationuHow does the demand for managerial acco
12、unting information vary among employees at different levels of the organization? uOperational leveluMiddle and upper managementuSenior executives1- 13 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungDiversity of Management Accounting Informat
13、ionuAt the operational level many repetitive activities are performed.uManagement accountants develop information about the standards for labor time, machine time, and materials usage for repetitive tasks.1- 14 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker,
14、Kaplan, and YoungDiversity of Management Accounting InformationuHow much detail should be presented?uDisaggregate detailsuHow frequent should information be provided?uOperational level information should be provided very frequently (usually daily).1- 15 2001 Prentice Hall Business Publishing Managem
15、ent Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungDiversity of Management Accounting InformationuWhat are the information needs of middle and upper management?uMiddle and upper management need information to plan, supervise, and make decisions about financial and physical resources, produc
16、ts, services, and customers.1- 16 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungDiversity of Management Accounting InformationuWhat type of information is used at the managerial level?uResource utilizationuEfficiency and quality of performa
17、nceuProfitability1- 17 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungDiversity of Management Accounting InformationuHow much detail should be presented?uMore aggregate than at the operational level.uHow frequent should information be provid
18、ed?uManagerial level information should be provided frequently (usually monthly).1- 18 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungDiversity of Management Accounting InformationuWhat are the information needs of senior executives?uSenior
19、executives need strategic information to assess overall performance, to monitor operating departments, and for benchmarking.1- 19 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungDiversity of Management Accounting InformationuWhat type of info
20、rmation is used at the senior executives level?uProfitabilityuCustomer loyalty and satisfactionuMarket opportunities and threatsuTechnological innovations1- 20 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungDiversity of Management Accounting
21、 InformationuHow much detail should be presented?uMore aggregate than at the managerial level.uHow frequent should information be provided?uExecutive level information should be provided less frequently than at the managerial level (annually or semi-annually).1- 21 2001 Prentice Hall Business Publis
22、hing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objective 4Appreciate how management accounting creates value for organizations and how it relates to operations, marketing, and strategy.1- 22 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atki
23、nson, Banker, Kaplan, and YoungFunctions of Management AccountinguWhat are the functions of management accounting information?uOperational controluProduct costing uCustomer costing uManagement control1- 23 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kapla
24、n, and YoungFunctions of Management AccountinguWhat is operational control?uIt provides feedback to employees and their managers about the efficiency of activities being performed.uWhat is product costing?uIt measures and assigns the costs of the activities performed to design and produce individual
25、 products and/or services.1- 24 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungFunctions of Management AccountinguWhat is customer costing?uIt is assigning marketing, selling, distribution, and administrative costs to individual customers so
26、 that the cost of serving each customer can be calculated.uWhat is management control?uIt is providing information about the performance of managers.1- 25 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungOrigins of Management ControluMany inno
27、vations in management accounting systems occurred in the early decades of the 20th century.uSenior executives at DuPont Corporation devised techniques to develop operating budgets and capital budgets.uDonaldson Brown, the CFO of DuPont, developed the return on investment performance measure.1- 26 20
28、01 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungOrigins of Management ControluThe return on investment calculation gave DuPont executives a single number to evaluate the performance of their operating divisions.uProfitability Measure uReturn on
29、 Sale = Operating Income SalesuAsset or Capital Utilization MeasureuSales Investment1- 27 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungOrigins of Management ControluReturn on InvestmentuROI = Operating Income InvestmentuThe senior managers
30、 at DuPont used the ROI measure to help them decide which of their divisions should receive additional capital to expand capacity.1- 28 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungOrigins of Management ControluAround 1920, Brown left DuPo
31、nt to become CFO for General Motors under its chief executive officer, Alfred Sloan.uGeneral Motors introduced many management accounting initiatives to accomplish the companys operating philosophy of “centralized control with decentralized responsibility”.1- 29 2001 Prentice Hall Business Publishin
32、g Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungOrigins of Management ControluCorporate managers received periodic financial information about divisional operations and profitability.uThe General Motors management accounting system enabled the organization to plan, coordinate, c
33、ontrol, and evaluate the operations of multiple operating divisions.1- 30 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungOrigins of Management ControluSloans and Browns initiative played a critical role during the 1920 to 1970 time period.uH
34、owever, during the past few decades, demands by external constituents led many organizations to place more emphasis on external reporting.1- 31 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungOrigins of Management ControluManagement accountin
35、g information stagnated and proved inadequate for the changing and challenging competitive, technological, and market conditions of the late 20th century.1- 32 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning Objective 5Explain why ma
36、nagement accounting information must include both financial and nonfinancial information.1- 33 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungManagement Accounting in Service organizationsuThe major changes in the demand for management accou
37、nting information experienced by manufacturing companies in recent years have also occurred in service organizations.1- 34 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungManagement Accounting in Service organizationsCharacteristics of Servic
38、e OrganizationsProvide a service,no productMore direct contactwith customersNo inventory, per seQuality hard to controlin advance1- 35 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungChanging Competitive EnvironmentuDuring the last quarter of
39、 the 20th century, the competitive environment for both manufacturing and service companies has become more challenging.uTodays companies demand different and better management accounting information.1- 36 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kapla
40、n, and YoungChanging Competitive EnvironmentuStarting in the mid 1970s, manufacturing companies encountered severe competition from foreign companies that offered higher-quality products at lower prices.uA company could prosper only if its cost, quality, and product capabilities were as good as thos
41、e of the best companies in the world.1- 37 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungChanging Competitive EnvironmentuCompanies will need both financial and nonfinancial information to succeed. uThe deregulation movement since the 1970s
42、 also changed the ground rules under which many service companies operated.uManagers of service companies now require accurate, timely information to improve the quality, timeliness, and efficiency of the activities they perform.1- 38 2001 Prentice Hall Business Publishing Management Accounting, 3rd
43、 ed., Atkinson, Banker, Kaplan, and YoungGovernment and Non-Profit OrganizationsuIn 1995, the FASB issued a document of “Managerial Cost Accounting and Standards for the Federal Government”.uThis document specified that in managing federal programs cost information is essential in five areas:1- 39 2
44、001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungGovernment and Non-Profit Organizations1Budgeting and cost control2Performance measurement3Determining reimbursements and setting fees and prices4Program evaluations5Making economic choice decisi
45、ons1- 40 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungGovernment and Non-Profit OrganizationsuDemand for cost information in government will be essentially identical to those in for-profit manufacturing and service companies.uManagers of n
46、on-profit organizations of all types are looking to adapt management accounting procedures in order to satisfy the demands on them for accountability and performance measurement.1- 41 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungLearning O
47、bjective 6Understand why activities should be the primary focus for measuring and managing performance in organizations.1- 42 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungMeasuring and Managing Activities and Business ProcessesuThe measure
48、ment of activities will be the key organizing principle for studying management accounting information.uWhat are some examples of organizational activities?uassembling products processing customer orders ureceiving and storing materials1- 43 2001 Prentice Hall Business Publishing Management Accounti
49、ng, 3rd ed., Atkinson, Banker, Kaplan, and YoungMeasuring and Managing Activities and Business ProcessesuActivities describe how organizational resources and employees accomplish work.uWhat is activity-based costing?uIt is a cost system based on activities that links organizational spending on resou
50、rces to the products and services produced and delivered to customers.1- 44 2001 Prentice Hall Business Publishing Management Accounting, 3rd ed., Atkinson, Banker, Kaplan, and YoungMeasuring and Managing Activities and Business ProcessesuWhat are business processes?uThey represent collections of ac