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1、2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-12008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Sc
2、hatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1 1 Introduction to Management Accounting2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-22008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishin
3、g,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-2 2 Chapter 1Introduction to Management AccountingManagerial Accounting,the Managerial Accounting,the Business Or
4、ganization,and Business Organization,and Professional EthicsProfessional Ethics2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-32008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management Accoun
5、tingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-3 3 Learning ObjectivesoDescribe the major users and uses of accounting information.oExplain why ethics is important to management accountants.oDesc
6、ribe the cost-benefit and behavioral issues involved in designing an accounting system.2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-42008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Managemen
7、t AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-4 4 Learning ObjectivesoExplain the role of budgets and performance reports in planning and control.oDiscuss the role accountants play in th
8、e companys value chain functions.oContrast the functions of controllers and treasurers.2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-52008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Managemen
9、t AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-5 5 Learning ObjectivesoExplain why accounting is important in a variety of career paths.oIdentify current trends in management accounting.o
10、Appreciate the importance of ethical conduct to professional accountants.2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-62008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIn
11、troduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-6 6 Users of Accounting InformationInternal managersInternal managersCreditors:Creditors:Suppliers Suppliers BankersBankersDay-to-day operating decisionsD
12、ay-to-day operating decisionsLong-range strategic decisionsLong-range strategic decisionsManagement AccountingManagement AccountingFinancial AccountingFinancial AccountingExternal UsersExternal UsersInvestors:StockholdersInvestors:StockholdersGovernment AuthoritiesGovernment AuthoritiesLearningLearn
13、ingObjective 1Objective 12007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-72008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Ho
14、rngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-7 7 Scorekeeping:Scorekeeping:Evaluate Evaluate Organizational Organizational PerformancePerformanceAttention Directing:Attention Directing:Compare Actual Results Compare Actual Results to Expectedto Ex
15、pectedProblem Solving:Problem Solving:Assess Possible Assess Possible Courses of ActionCourses of ActionDecision Making2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-82008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publ
16、ishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-8 8 Process of gathering,organizing,and Process of gathering,organizing,and Communicating financial informat
17、ionCommunicating financial informationFinancial Financial StatementsStatementsAccounting Information System2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-92008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Intro
18、duction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-9 9 Influences on Accounting SystemsGenerally accepted accounting principles(GAAP)Generally accepted accounting principl
19、es(GAAP)Foreign Corrupt Practices ActForeign Corrupt Practices ActInternal controlsInternal controlsManagement auditsManagement auditsSarbanes-Oxley ActSarbanes-Oxley ActInternal auditorsInternal auditors2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sunde
20、m/Stratton 1-102008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1010 Sarbanes-Oxley Ac
21、t In 2002,the Sarbanes-Oxley Act requiredIn 2002,the Sarbanes-Oxley Act requiredchief executive officers to sign achief executive officers to sign astatement verifying the accuracy ofstatement verifying the accuracy ofthe companys financial statements.the companys financial statements.External audit
22、ors must examine and report External auditors must examine and report on the companys internal control system.on the companys internal control system.LearningLearningObjective 2Objective 22007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-112
23、008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1111 EthicsNo regulation can be as eff
24、ective inNo regulation can be as effective inensuring reliability as high ethicalensuring reliability as high ethicalstandards of accountants.standards of accountants.IntegrityIntegrityTrustTrustReliabilitReliability y2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,
25、Horngren/Sundem/Stratton 1-122008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1212 Ser
26、vice and Nonprofit OrganizationsServiceServiceorganizationsorganizationsNonprofitNonprofitorganizationsorganizationsAccounting firmsAccounting firmsLaw firmsLaw firmsReal estate firmsReal estate firmsBanksBanksHotelsHotelsHospitalsHospitalsSchoolsSchoolsLibrariesLibrariesMuseumsMuseumsGovernment age
27、nciesGovernment agencies2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-132008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Ho
28、rngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1313 Cost-Benefit and Behavioral ConsiderationsCost-benefit Cost-benefit balancebalanceBehavioral Behavioral implicationsimplicationsWeigh estimatedWeigh estimatedcosts against costs against probable be
29、nefits.probable benefits.The system must provide The system must provide accurate,timely budgets and accurate,timely budgets and performance reports in a formperformance reports in a form useful to managers.useful to managers.Managers must use accounting Managers must use accounting reports,or the r
30、eports reports,or the reports create no benefits.create no benefits.LearningLearningObjective 3Objective 32007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-142008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Intro
31、duction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1414 Decision MakingDecision making:the purposeful choice Decision making:the purposeful choice from among a set of alte
32、rnative courses from among a set of alternative courses of action designed to achieve some objective.of action designed to achieve some objective.Planning:Setting Planning:Setting objectives and outlining objectives and outlining how the objectives will how the objectives will be obtained.be obtaine
33、d.Control:Implementing Control:Implementing plans and using feedback plans and using feedback to evaluate the attainment to evaluate the attainment of objectives.of objectives.2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-152008 Prentice
34、 Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1515 The Nature of Planning and ControllingPlannin
35、gPlanningPlanningPlanningIncreaseIncreaseIncreaseIncreaseProfitability Profitability Profitability Profitability ControlControlControlControl Actions Actions Actions Actions Evaluations Evaluations Evaluations EvaluationsC Co or rr re ec ct ti io on ns s a an nd d r re ev vi is si io on ns s o of f
36、p pl la an ns s a an nd d a ac ct ti io on ns sBudgets,Budgets,Budgets,Budgets,SpecialSpecialSpecialSpecialReportsReportsReportsReportsAccountingAccountingAccountingAccountingSystemSystemSystemSystemPerformancePerformancePerformancePerformanceReportsReportsReportsReportsCustomerCustomerCustomerCusto
37、mersurveyssurveyssurveyssurveysCompetitorCompetitorCompetitorCompetitoranalysisanalysisanalysisanalysisAdvertisingAdvertisingAdvertisingAdvertisingimpactimpactimpactimpactNew itemsNew itemsNew itemsNew itemsreportreportreportreportInternal Accounting SystemInternal Accounting SystemManagement Proces
38、sManagement ProcessOther information Other information systemssystemsLearningLearningObjective 4Objective 42007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-162008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Intr
39、oduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1616 Budget and Performance ReportsBudget:quantitative expression of a plan of actionBudget:quantitative expression of
40、a plan of actionPerformance reports:Performance reports:compare actual results with budgeted amounts compare actual results with budgeted amounts provide feedback by comparing results with plans provide feedback by comparing results with plans highlight variances highlight variancesVariances:deviati
41、ons from plansVariances:deviations from plans2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-172008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Ac
42、counting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1717 Performance Reports BudgetBudget ActualActual VarianceVarianceSalesSales$50,000$50,000$50,000$50,0000 0Less:Less:IngredientsIngredients 22,000 22,000 24,500 24,500$2,500 U$2,50
43、0 UStore laborStore labor 12,000 12,000 11,600 11,600 400 F 400 F Other laborOther labor 6,000 6,000 6,050 6,050 50 U 50 UUtilities,etc.Utilities,etc.4,500 4,500 4,500 4,500 0 0 Total expensesTotal expenses$44,500$44,500$46,650$46,650$2,150 U$2,150 UOperating incomeOperating income$5,500$5,500$3,350
44、$3,350$2,150 U$2,150 UU=Unfavorable actual exceeds budgetU=Unfavorable actual exceeds budgetF Favorable actual is less than budget.F Favorable actual is less than budget.Mayfair Starbucks Store,March 31,20X7Mayfair Starbucks Store,March 31,20X72007 Prentice Hall Business Publishing,Introduction to M
45、anagement Accounting 14/e,Horngren/Sundem/Stratton 1-182008 Prentice Hall Business Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzb
46、erg/Burgstahler 1-1818 Product Life CycleProduct life cycle refers to the variousProduct life cycle refers to the variousstages through which a product passes.stages through which a product passes.No SalesNo SalesProduct Product DevelopmentDevelopment Sales Growth Sales Growth Introduction to Market
47、 Introduction to MarketStable Sales LevelStable Sales Level Mature Market Mature MarketLow sales Low sales No sales No salesPhase-out Phase-out ProductProduct2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-192008 Prentice Hall Business Pub
48、lishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-1919 The Value ChainCustomer Customer FocusFocusResearch Research an
49、d and DevelopmentDevelopmentProductProductAndAndServiceServiceProcessProcessDesignDesignProductionProductionMarketingMarketingDistributionDistributionServiceService2007 Prentice Hall Business Publishing,Introduction to Management Accounting 14/e,Horngren/Sundem/Stratton 1-202008 Prentice Hall Busine
50、ss Publishing,2008 Prentice Hall Business Publishing,Introduction to Management AccountingIntroduction to Management Accounting 14/e,14/e,Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-Horngren/Sundem/Stratton/Schatzberg/Burgstahler 1-2020 Management Accountants Role as Internal ConsultantPrepare