Management accounting
管理会计 双语课件 Management accounting
01 会计信息的概念
Example
The following statements refer to qualities of good information:
（ⅰ） It should be communicated to the right person （ⅱ） It should always be completely accurate before it
关), Complete (完整 ), Accurate (准确 ), Clear (清楚), it should inspire confidence , it should be appropriately communicated , its volume should be manageable, it should be timely (及时 )and its cost (成本收
QUEห้องสมุดไป่ตู้TION
Accounting Information
C ONTENTS
1
信息的概念 The definition of
Information
2 信息的作用
The use of Information
3 案例
Case
01 会计信息的概念
Data and information
Data （ 数据 ） is the raw material for data processing.
01 会计信息的概念
Identify the users of TLC Daycare’s accounting information as internal(I) or external(E).
Management Accounting Research
Management Accounting Research1. IntroductionA number of innovative management accounting techniques have been developed over the past two decades, the most widely known of which are Activity-Based Costingand the Balanced Scorecard (BSC). Prior literature evaluates the success of these techniques by estimating its adoption rates and testing relationships between use and different types of outcome measures. Outcome measures used are, amongst others, use of the system, impact on decisions made based on information from these systems, dollar improvements following implementation of the system,and management evaluation of system success (Foster and Swenson, 1997). This study not only assesses the level of use, but also focuses on the purposes forwhich managersuse the BSC.Many factors influence individual BSC usage. First, usage is influenced by theway the organization intends to use the BSC, and therefore by the design of the scorecard. Second, individual usage is influenced by the opinions of top management, supervisors, and other colleagues of BSC users,and by other elements of the control system available in the firm. Together, these factors lead to a varying degree of pressure on individual BSC users to use the scorecard, i.e. the subjective norm. As Hartwick and Barki (1994) argued ，however, when system usage is mandatory, i.e. the subjective norm to use the system is strong, the intensiveness of use might still vary. Somemanagers will use the system all the time, whereas others will use it selectively, e.g. when they consider using it to be effective. This implies that even if BSC usage were mandatory in a firm, both the intensiveness and purposes of use might vary among managers. In this paper, I explore this individual BSC usage in the context of organizational usage (firm effects).I address anumber of avenues for further research raised by Malmi (2001). First, he suggests that future research should study whether we can explain various types of BSC usage by looking atfirmcharacteristics. Second, he suggests that we know little about the impact of using the BSC on other control mechanisms in the firm. I provide additional insights into these questions for BSC usage at the individualmanager level.First, I explore the purposes for which managers use the BSC. For this analysis, I adopt an instrument developed by Doll and Torkzadeh (1998) which measures the multidimensional usage of amanagement information system(MIS). The instrument mainly captures BSC usage for decision-making and is less well developed for measuring usage for control purposes and strategy communication.1Provided that individual usage is examined in this study, and that thecommunication of strategy and control of employees are primarily firm purposes, these limits do not seem to be too severe. Second, I explore the drivers of these different purposes of BSC usage. These drivers are the evaluation style ofmanagers, other controlmechanisms used in the organizational units, and the receptiveness of managers to information from modern performance measurement systems. Use of performance measurement systems is influenced by how managers evaluate their subordinates (Otley and Fakiolas, 2000). The BSC consists of a number of different types of measures that make a distinction between financial and non-financial measures, objective versus subjective measures, leading indicators versus lagging indicators, and measures that are easilyquantifiable as opposed tomeasures that aremore difficult to quantify. Managers can therefore evaluate performance on many different dimensions. The way managers evaluate their subordinates’ performance is therefore expected to influence the intensiveness of BSC usage and type of BSC usage. Based on an exploratory factor analysis, I identify three different dimensions of evaluation style. These dimensions include whether managers have a rigid or a flexible evaluation style to evaluate their subordinates; whether they value financial or non-financial performance measures more strongly; and whether they value quantitativeor qualitative performance measures more strongly. Further, usage of the BSC takes place amid the usage of other control mechanisms, because firms often use a package of controls (Otley, 1999). The design of this control package is also expected to influence intensiveness and type of BSC usage. Finally, the adoption diffusion literature suggests that some individuals are more innovative and more eagerto experiment with new systems than others (Rogers and Shoemaker, 1971). Therefore, greater receptiveness on the part ofmanagers to use newtypes of information sources is expected to result in higher BSC usage. The different dimensions of BSC usage and evaluation style are both identified from an exploratory factor analysis. Therefore, the nature of this study is exploratory.The survey was conducted in 19 firms identified as BSC users. The sample consists of 224 managers responsible for the BSC of a department or business unit in these firms. From an exploratory factor analysis, I find three different purposes of BSC usage: (1) a decision-making and decision-rationalizing dimension; (2) a coordination dimension; and (3) a self-monitoring dimension. The three resulting dimensions have a moderately high correlation with each other, suggesting that these purposes of use are complementary. BSC usage for decision-making and decision-rationalizing is positively related to the number of action controls used and manager’s receptiveness to new types of information. BSC usage for coordination purposes is also positively related with manager’s receptiv eness to new types of information and positively relatedwith the emphasis placed on managerial evaluations of subordinates. Finally, BSC usage forself-monitoring is positivelyrelated with the emphasis placed on managerial evaluations.4. Results4.1. Different purposes of BSC usage Doll and Torkzadeh’s original instrument consisted of 30 items. Before the surveywas administered, a pilot study with fivemanagers assessed the usability of the instrument to measure BSC usage. Eight items were deleted after this pilot study, mainly because of item overlap, or because the items did not fit in the BSC framework. For example, item V6 from the original instrument is almost the same as item V5. The original and the used instrument are presented in Appendix A. I use exploratory factor analysis to identify the purposes of BSC usage. Although the instrument seems appropriate for measuring BSC usage, this is the first time this instrument has been used to evaluate a management accounting system. Therefore, it is unclear whether the same theoretical dimensions should be extracted from the analysis compared with Doll and Torkzadeh’s (1998) results. I employ confirmatory factor analysis to compare the resulting factor solution from this study with the original outcome in Doll and Torkzadeh (1998). The chi-square difference test and the Akaike information criterion suggest that the factor solution in this paper better fits the data than the original Doll and Torkzadeh model.4.2. Evaluation style, control alternatives, and receptiveness to new informationIn this section, I discuss the measurement instruments used for the independent variables. First, factor analysis explores the number of dimensions in the set of items that captures evaluation style. Afterwards, the instruments used tomeasure control alternatives and receptiveness are explained.Exploratory factor analysis of the set of items that capture evaluation style reveals three dimensions.These dimensions are labeled (1) appropriateness of using financial versusnon-financial measures; (2) appropriateness of using qualitative versus quantitative measures; and (3) rigidity or flexibility of the evaluation. Table 3 reports the items for each dimension, its explained variance and CronbachThe appropriateness of non-financial versus financial measures use (NFF) dimension includes two questions that refer to the adequacy of non-financial versus financial measures for the functioning of the manager and to evaluate his organizational unit performance. The one factor solution explains 79% of the variance in the two items. Cronbach of the factor is 0.72.5. Discussion of the resultsThe results fromtheempirical analysis suggest that firm effects, organizational unit effects and individual manager effects influence BSC usage. First, the regression results indicate that some firms have a higher average score than other firms. Together with the lower standard deviations of the two firms that have the highest average BSC usage, this indicates that these firms probably stimulate the use of the system, for example, they make BSC use mandatory or introduce managers to its beneficial effects. Although the study suggests that firm effects play a role, it does not provide an understanding of which firm characteristics these are. The literature provides a number of suggestions. First, Ittner et al. (2003) showed that users and non-users of the scorecard did not differ in the type of strategy (i.e. either a maintain, innovate or flexible strategy) they implemented, which seems to be con sistent with Kaplan and Norton’s argument that all firms, irrespective of their strategy, need a BSC. Second, the firm structure, for example, degree of decentralization and interdependency,might influence the extensiveness and purposes of BSC usage. For example, Abernethy and Bouwens (2005) argue that decentralization might mitigate the resistance of managers to using new accounting information systems, such as the BSC. The reasons provided for this conjecture are that decentralization increases the ability of managers to adapt the organizational unit to these new information systems, and second that decentralization leads to higher involvement of the unit manager in the design of accounting systems and therefore leads to more meaningful information. Third, the design of the BSC and subsequently the quality of the scorecard might influence its usage. For example, a number of studies suggest that not all firms that implemented a BSC also used cause and effect logic (Bedford et al., 2006; Speckbacher et al., 2003; Ittner et al., 2003), and this might have an impact on the intensiveness and type of usage. Finally, the organizational adoption literature suggests that factors, such as the existence of a project “champion”, the size of the firm, and the usage of consultants all influence the decision to adopt a BSC or not. Further research is needed to explore whether these factors also influence the intensiveness and type of use.管理会计研究1介绍许多创新的管理会计技术已经开发在过去的二十年里,最广为人知的是基于活动的成本核算和平衡计分卡(BSC)。
管 理 会 计 Management Accounting第一章 管理会计概论
主讲：李相志⏹本科教育中的《管理会计》课程要求学生掌握如下内容：成本概念及成本计算的基本方法经营预测的基本方法短期和长期决策的基本方法预算编制的基本方法成本差异分析和业绩考核的基本方法学习内容⏹第一章管理会计概论⏹第二章产品成本计算的基本方法⏹第三章成本分配和作业成本计算⏹第四章成本性态和两种类型的损益表⏹第五章本量利分析⏹第六章经营决策分析⏹第七章长期投资决策分析⏹第八章全面预算与预算控制⏹第九章标准成本和差异分析⏹第十章分权管理与责任会计第一章管理会计概论第一节管理会计的形成与发展会计的定义⏹我国：会计是一种经济管理活动，是经济管理的重要组成部分。
它是通过收集、加工和利用以一定的货币单位作为计量标准的经济信息，对经济活动进行组织、控制、协调和指导的一种管理活动。
⏹西方：会计是一个信息系统，是为了使信息使用者能够作出有根据的判断和决策而认定、计量和传递经济信息的程序会计的目的⏹所有会计信息都是为了帮助有关人员作出经济决策⏹会计信息的特征⏹对决策的相关性和有用性会计信息的使用者⏹利用信息作出短期计划和控制日常经营的内部管理人员⏹利用信息作出非日常性决策和制定全面政策与长期计划的内部管理人员⏹利用信息作出有关决策的外部各方，如投资者、债权人、政府当局等。
会计的两大分支⏹财务会计（Financial accounting）是为企业外部使用者提供财务信息的会计。
它主要通过提供定期的财务报表，为企业外部同企业有经济利益关系的各种社会集团服务，发挥会计信息的外部社会职能。
⏹管理会计（Management accounting）是为企业内部使用者提供管理信息的会计。
它通过对信息进行确认、计量、收集、分析、整理、解释和汇报以帮助企业内部管理人员正确进行经营决策和改善经营管理，发挥会计信息的内部管理职能。
管理会计的形成与发展（一）执行性管理会计阶段（20世纪初到50年代）⏹成本计算得到扩充⏹标准成本制度（standard cost system）与预算控制（budget control）的确立，差异分析、业绩报告的使用。
Management Accounting
Basis for apportioning general overheads
Number of employees (used for personnel office, wages,supervision,welfare, canteen costs). Floor space (used for rent, rates, electricity,repairs and depreciation of buildings). Book value of assets (used for depreciation of assets or contents insurance). Volume of space occupied by each cost centre
பைடு நூலகம்
(see example 3.1)
Step 2 – Re-apportion support or service centre costs
Organisations may have service departments (canteen, maintenance and administration) which cannot be related to any income producing activity. To find the full cost of a cost unit these department costs should also be absorbed into the unit cost. Therefore service departments must be apportioned to the various departments producing the products or services.
Management Accounting 2 - Lesson 01_Strategy, management accounting and decision making
10
Topic 2: SWOT analysis
SWOT Analysis
When determining corporate strategy, management must scan the external environment for opportunities (O) and threats (T) that can affect the corporation in relation to the Five Forces, and analyze the corporation’s internal environment for strengths (S) and weaknesses (W).
MA2,Chen Yuanhong
4
Topic 1: What is strategy?
Strategy & Management Accounting
Strategic management
– is the process a company uses to match its organizational capabilities with opportunities in the marketplace in order to accomplish its overall objectives.
Lesson
1
Strategy, management accounting and decision making
MA2,Chen Yuanhong 1
Introduction of lesson 1
Overview of the role of management accounting in creating and evaluating corporate strategy. Outline the strategic management process Describe a framework for how managers make decisions. Review cost behaviour, linear programming, and uncertainty models Discuss professional ethics in management accounting.
《管理会计》课件全英文Acct_ch1_ManAcct_(Feb_25)
1. Externally focused 2. Must follow externally imposed rules 3. Objective financial information
1 -23
Types of Information
For management accounting, the The restrictions imposed on financial accounting tend to financial or nonfinancial produce objectivebe much more information may and verifiable financial information. subjective in nature.
Continued
1 -3
Objectives
5. Describe the role of management accountants in an organization. 6. Explain the importance of ethical behavior for managers and management accountants. 7. List three forms of certification available to management accountants.
1 -12
Management Process
The Management Process is defined by the following activities: Planning Controlling Decision Making
Decision making is the process of choosing among competing alternatives.
财务管理系统术语中英文对照
财务管理术语表Absorption costing 吸收成本法：Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。
Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。
请参看管理会计和财务会计。
Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。
正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。
如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。
Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。
Chief financial officerAccounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。
Accounts receivable 应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。
Accrual accounting 权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。
比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。
如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。
Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。
将资产成本减去累计折旧，所得结果就是账面净值。
Acid test 酸性测试:这是美国的叫法，请参看quick ratio速动比率（英国叫法）。
F2 Management Accounting 应知应会单词
F2Management Accounting应知应会单词——By Golden Finance Chapter1Decision-making决策Decline减少Long-term strategic planning长期战略规划Chapter2Attendance record考勤记录Census普查Cluster sampling整群抽样/整群抽样法Continuous data连续性数据Data sources数据源Data types数据类型Discrete data离散性数据Investment centres投资中心Multistage sampling多层抽样法Multistage sampling多步骤抽样Population群体；总体Primary data原始数据；原始资料；一手资料Qualitative定性的Quantitative定量的Quasi-半（用以构成复合词）Quota sampling配额抽样Random numbers随机数Sampling取样；抽样Sampling frame样本框Scatter diagrams散点图；散形图Secondary data二手数据Stratified sampling分层抽样Systematic sampling系统抽样；等距抽样Chapter3Bar chart条形图Component bar chart成分柱状图Compound bar chart复合柱状图Moving averages移动平均Multiple bar chart多重条状图Pie chart饼状图；扇形图Chapter4Administration管理；行政Committed cost承诺成本Committed fixed costs承诺支出的固定费用Composite codes复合编码Composite index numbers复合索引号码Controllable cost可控成本Controllable profit可控利润Cost成本Cost accounting成本会计Cost accounting department成本核算部门Cost accounts成本账户Cost behaviour成本性态Cost behaviour and levels of activity成本性态与活动量Cost behaviour assumptions成本性态前提假设Cost behaviour patterns成本性态模式Cost behaviour principles成本性态原则Cost centre成本中心Cost codes成本代码Cost object成本对象Cost of appraisal成本评估Cost reduction成本减少Cost unit成本单位Curvilinear variable costs曲线变动成本法Direct costs直接成本Direct expenses直接费用Direct labour直接人工Fixed cost固定成本High Low Method高低点法Indirect间接Indirect expenses间接费用Indirect materials间接材料Indirect wages间接工资Memorandum report备忘录Non-controllable cost s不可控成本Price价格（多指单价）Production cost生产成本Responsibility center责任中心Semi-variable cost半变动成本Stepped Fixed costs阶梯成本Trace ability可描性；追溯性Variable cost变量成本Chapter5Bin card库存记录卡Bulk discount大宗购买Continuous stocktaking连续盘存Delivery note送货单Deteriorating inventory质量下降的存货Direct material直接材料Economic batch quantity经济批量Economic order quantity经济订货量FIFO（First in,first out)先入先出Free inventory可用库存GRN；goods received note收货单Idle time闲置时间Incentive schemes激励计划Job cards作业卡Labour turnover劳工周转Maximum level最高存货水平Minimum level最低存货水平oder costs订单成本Periodic stocktaking定期盘存Perpetuity永续性Perpetuity永续盘存Reorder level再订货水平Slow-moving inventories呆滞库存Stock out cost缺货成本Store requisition领料单Transfers and returns of material材料的转移和返回Weighted average pricing加权平均定价法Chapter6Activity ratio生产业务量比率（同production volume ratio）Capacity ratio产能比率Clock card出勤卡Daily time sheets每日工作时间表Day-rate system日付工资系统Direct wages直接人工（蓝领）Group bonus schemes团体奖金计划Individual bonus schemes个人奖金计划Motivation激励overtime premium加班奖金Remuneration methods报酬方法Replacement costs重置成本Chapter7Absorption costing吸收成本法Activity based costing；ABC作业成本法Allocation分配Apportioned costs已分摊成本Cost drivers成本动因Cost pools成本池Departmental absorption rates部门吸收率Distribution overhead运输间接费用Job cost card作业成本卡Job costing作业成本法over-absorption超额分配Overhead经常费用；杂项费用Chapter8Contribution贡献Job costing for internal services内部服务成本计量Chapter9Abnormal gain异常收益Abnormal loss异常损失By-product副产品Equivalent units同等数量Joint product联产品Process costing分布成本法Scrap value废料价值Split off point费用分配点（分离点）weighted average cost method加权平均成本法Chapter10Appraisal costs评估成本Batch costing整批成本法Continuous improvement不断改进Cost of conformance成本Cost of external failure外部失败成本（货物售后）Cost of internal failure内部失败成本（货物出厂前）Cost of non-conformance违规的成本Cost of prevention避免次品成本Cost of quality保证质量成本Cost per service unit每服务单位的成本Cost plus pricing成本+定价法Cumulative weighted average pricing累计加权平均定价法Least squares method最小二乘法Linear equations线性等数Lines of best fit最佳拟合曲线Marginal costing边际成本法Pricing定价法Profit margin利润率Total quality management(TQM)全面质量管理（TQM）Chapter11Additive model加法模型Chain base method链基数方法Coefficient of determination决定系数Consumer Prices Index(CPI)消费价格指数Correlation相关性Correlation and causation相关性和因果关系Correlation coefficient相关系数Correlation in a time series时间序列里的相关性Cyclical variations周期变动Deseasonalisation去季节性影响Index numbers指数Laspeyre indices拉式指数Paasche indices帕氏指数positive correlation正相关Regression lines and time series回归线和时间序列Retail price index零售物价指数Seasonal variations季节差异Weighted aggregate indices加权综合指数Chapter12Aspiration level期望水平Aspirations budget愿望预算Budget committee预算委员会Budget manual预算指南Budget period预算期间Budgetary control预算控制Budgetary slack预算松弛Cell单元格Column列Corporate objectives公司目标Corporate planning公司计划Cost behaviour and budgeting成本性态与预算Departmental budgets部门预算Discretionary fixed costs可自由处置固定成本Dysfunctional decision making破坏性的想法Expectations budget期望预算Goal congruence目标一致Life cycle costing生命周期成本Participative budgeting参与式预算Spreadsheet电子表格Chapter13Cash budget现金Cash budget现金流预算Cost behaviour and decision making成本性态与决策Discounted cash flow现金流贴现Chapter14Avoidable costs可避免的成本Break-even收支平衡Capital expenditure资产性支出Capital income资产性收入Capital transactions资产性收入Cost of capital资金成本Discounted cash flow(DCF)techniques现金贴现方法Discounted payback method贴现还本方法Discounting贴现Net present value净现值Non-relevant costs不相关成本opportunity cost机会成本Rectification Cost改正成本Running cost营运成本Sunk cost沉没成本Chapter15Attainable standard可达到的标准Basic standard基础标准Control控制Control process控制流程Control ratios控制比率Cost behaviour and cost control成本性态与控制Cost control成本控制Cost gap成本差异Differential cost差异成本Direct labour cost variances直接人工成本差异Direct labour efficiency variance直接人工效率差异Direct labour rate variance直接单位人工差异Direct labour total variance直接人工总差异Direct material price variance直接材料定价差异Direct material total variance直接材料费用总差异Direct material usage variance直接材料使用率差异Directly attributable fixed costs直接产生的固定费用Directly attributable overhead直接产生的间接费用Standard cost标准成本Chapter16Accounts payable payment period应付帐款付款期Accounts receivable collection period应收帐款收款期Acid test ratio速动比率（同quick ratio）Asset turnover资产周转率Average age of working capital周转期（同Working capital period）Critical success factor主要成功因素Customer service客户服务Mission使命Working capital period周转期Chapter17Balanced scorecard平衡记分卡Benchmarking标杆管理Cost/sales ratios成本销售比率Current ratio流动比率Current standards现有标准Debt ratios负债比率Interest cover利息覆盖Inventory turnover库存流通率Inventory turnover period库存周转周期Liquidity ratios流动比率Performance measurment业绩测量Profit sharing schemes利润分享计划Quick ratio速动比率Residual income剩余收益Return on capital employed(ROCE)资本回报率Return on investment(ROI)投资回报率Value analysis价值分析Value engineering价值工程。
会计英语 第9章 Management Accounting
The detailed formulation of action to achieve a particular target. It requires proposing methods to achieve those objectives
◦ Controlling
Focus on measuring and evaluating the performance of existing organization and the business to identify whether the plan is actually carried out, and to make sure that it has been appropriately modified as circumstances change.
Two methods to compute break-even point,
◦ Equation method ◦ Contribution margin method
1. Equation Method
◦ To find the point where sales equal to the total of variable costs plus fixed costs.
◦ In the global management accounting principles, the definition of management accounting is as follows: Management accounting is the sourcing, analysis, communication and use of decision-relevant financial and non-financial information to generate and preserve value for organizations. “Creating value through values” is core of management accounting.
管理会计ManagementAccountingppt课件
按需要交付商品 随部件到达开始生产 采购零部件
精益生产
精益思想可用于改善连结 整个公司的业务流程。
供应链管理（supply chain management）：
对贯穿公司整个业务流程进行协调，以更好 的服务于最终顾客。
学习目标
• 了解管理工作 • 掌握管理会计与财务会计的主要区别 • 了解管理会计在组织中的作用 • 了解管理方法的变化对管理会计的影响 • 了解管理会计师道德行为守则
会计的定义
会计（Accounting）是一个信息系统，是 为了使信息使用者能够作出有根据的判断 和决策而认定、计量和传递经济信息的程 序。
一个公司的战略焦点应 该集中在其目标顾客上
顾客价值取向（定位）
顾客亲密度 战略
了解和响应个别 顾客的需求
卓越运营 战略
以更快、更方便、更低的 价格交付产品和提供服务
产品领导 战略
提供高质量的产品
流程管理（Process Management）
为了实现企业的经营目标， 其业务流程应遵循一系列步骤：
例如：制造企业的管 理会计人员
首席财务官（CFO）
• 属于企业高管层成员，主要负责：
及时提供相关数据以支持计划和控制活动 向外部使用者提供财务报表
企业的财务长和主计长对CFO负责
战略（Strategy）
战略是一种 “策略game plan”，使一个 公司通过将自己与竞争者
区别开以吸引顾客。
产品 研发 设计
生产制造 营销
配送
客户 服务
这些业务职能构成企业价值链。
流程管理
有三种改善业务流程的主要方法. . .
精益生产 Lean
Production
Management Accounting
Managerial Accounting 《管理会计》一、管理会计学的基本概念Basic Management Accounting Concepts1、导论管理会计的作用、历史及其发展方向Introduction: The Role, History, and Directionof Management Accounting管理会计信息系统的目标主要有三个：1.为管理层提供与计算相关的服务、产品及其他有关对象的成本信息；2.为计划、控制、评估和持续改进提供信息；3.为决策提供信息。
The management accounting system has three broad objectives:1. To provideinformation for costing out services, products, and other objects of interest tomanagement.2. To provide information for planning, controlling, evaluation, andcontinuous improvement.3. To provide information for decision making.员工授权（employee em-powerment)持续改进（continuous improvement）"战略决策（strategic decision making）I计划（planning)控制（controlling）反馈（feedback）业绩报告（performance report)。
决策（decision making) ）财务会计信息系统（financial accounting information system」作业管理(activity-based management)是-客户价值(customer value)整体产品（totalproduct），及产品购后成本[Postpurchase二陋地谓战略成本管理（strategic costmanagement），，'。
《管理会计》（ManagementAccounting）课程教学大纲
《管理会计》（Management Accounting）课程教学大纲制定人：崔秀梅、殷俊明 审核人：杨 政第一部分 课程概述一、基本信息（一）课程代码：02110090（二）课程属性、学分、学时《管理会计》是会计学、财务管理学、审计学等专业（本科）的一门专业必修课，主要讲授管理会计的基本理论和基本方法，阐述以提高经济效益为最终目的的会计信息利用系统，是为培养学生基本理论知识和应用能力而设置的一门专业课。
它将现代化管理与会计有机融为一体，向企业管理当局提供所需的会计信息，以便其有效地经营管理企业，制定企业政策，计划和控制企业活动，评价、选择决策方案，为企业提高经济效益服务。
学分：3 学时：48（三）适用对象适用于会计学、财务管理、审计学等专业的本科生。
二、课程简介《管理会计》将现代管理与会计融为一体，作为内部报告会计，向企业管理当局提供会计信息支持，以便其有效地经营管理企业，制定企业政策，计划和控制企业活动，评价决策方案，帮助企业实现其价值。
《管理会计》课程的内容主要包括四大知识模块：第一模块为管理会计基础篇部分，主要包括管理会计概述、成本性态的分析与应用、本量关系解析、变动成本法；第二模块为预测和决策部分，主要包括分部报告和分权制、短期经营决策；第三为规划和控制部分，主要包括全面预算管理、标准成本控制、作业成本管理；第四模块为责任与评价部分，主要包括责任会计和业绩评价。
Management accounting, as accounting for internal reporting, integrates modern management and accounting, providing accounting information to managers of enterprises to facilitate their management, decision-making, enterprise activities planning and evaluation scheme, for the purpose of realizing enterprise value.This course is divided into four parts. The first part is the fundamental knowledge of management accounting, including overview of accounting management, analysis and application of cost behavior, cost-volume-profit analysis andvariable costing. The second part deals with forecasting and decision-making, mainly including the segment reporting, system of decentralization, and short-term business decision. The third part is concerned with planning and control, covering comprehensive budgeting management, control of standard cost, and activity-based costing management.The last part is about responsibility and evaluation, including the responsibility accounting and performance evaluation.三、教学目标通过本课程的教学，使学生系统掌握现代管理会计的基本理论和基本方法，掌握预测、决策、全面预算、成本控制、责任考核评价等内容的技术方法和相关知识，并能将所学知识和操作技能，在社会主义市场经济条件下和现代企业制度环境中，应用于企业经营管理活动中，提高分析和解决企业经营管理问题的能力，为走向社会，加强企业管理、提高企业经济效益等方面发挥积极作用。
管理会计 双语课件 Management accounting
03 作业
High-Tech
Globalization
Economic Transition
03 作业 Need for innovation and relevant produces: – Activity-based management • ABC Improves accuracy of assigning costs
– Customer orientation
• Strategic positioning to maintain competitive advantage
• Value chain framework to focus on customer value
– Total quality management emphasized continuous improvement
1950-1980 1980-
Most of the product-costing and internal accounting procedures used in the last century were developed.
Emphasis of accounting information for internal management . Management accounting practices developed, including: Flexible budgeting, Standard costs, Variance analysis, transfer prices et al.
03 管理会计的定义
1 、国外会计学界的定义 1 ）狭义管理会计 管理会计知识为企业内部管理者提供规划和控制所需信息的内部会计。 • 为企业管理当局的管理目标服务。
高级管理会计双语课程大纲
高级管理会计双语课程大纲课程名称：高级管理会计（双语）/Advanced Management Accounting （Bilingual）课程编号：241075课程属性：专业教育选修课授课对象：会计学专业本科生总学时/学分：48/3开课学期：第7学期执笔人：先修课程：中级财务会计（上）、编写日期：中级财务会计（下）、管理会计一、课程概述本课程主要讲述管理会计领域中更深层次的内容，其所涉及到的内容包括：管理会计和管理决策之间的关系、决策实务框架内容、决策过程中所涉及的各种深层次问题、当前管理会计最新使用的实务方法、作业本钱法和作业管理内容、管理会计所涉及的代理理论、转移价格的制定及对业绩的影响、管理会计中深层次的道德内容，以及管理会计各种知识内容的整合。
通过本课程学习，学生将在更深的层次上理解管理会计相关理论和实践内容。
This course focuses on the field of deeper content of management accounting.The contents include the relationship between management accounting and management decision-making, decision-making practice frame content, a variety of deep-seated problems involved in the decision-making process, current methods of management accounting practices, activity-based costing method, agency theory in management accounting,transfer pricing and its influence on performance, deep moral content of management accounting, as well as a variety of integrated management accounting knowledge content. Through this course, students will understand the theory and practice of management accounting-related content on a deeper level.二、课程目标1.掌握开展管理会计中所涉及的决策过程相关问题的处理和当前最新的管理会计实务方法；2.熟悉管理会计中决策的作用、实务工作中完成决策工作的必要环节和框架结构、作业本钱法和作业管理的机理和操作、绩效管理中转移价格政策所造成的影响、管理会计实践过程中的道德问题；3.学会当前最新管理会计实务方法的应用、作业本钱法和作业管理的实施以及转移价格的制定；4. 了解管理会计所涉及的深层次的理论，如：代理理论，管理会计实践过程中的道德问题形成的机理等内容。
会计专业英语 第9章 Management Accounting
Differences
◦ 1. Target Users ◦ 2. Time Orientation ◦ 3. Types of Information ◦ 4. Nature of Information ◦ 5. Scope ◦ 6. Restrictions ◦ 7. Breadth
Help managers perform three vital activities:
9.1 Introduction to Management Accounting
5.1.1 Definition and Characteristics of Fixed Assets
◦ Management accounting is a branch of modern accounting. As an information system, it can provide useful information to internal users like management to help them make betteed cost is a cost that has both a fixed and a variable component.
It’s a cost that, in total, changes as the level of activity changes but not in direct proportion to the change of activity level within the relevant range.
Similarities
◦ Each of them deals with the economic events of an enterprise; they often rely on the same underlying financial data. Both of them require that the results of an entity’s economic events can be communicated to interested parties.
管理会计Management Accounting
管理会计的基本目标
服务于企业内部管理，目的在于 提高经营效率，获取尽可能多的利润。
管理会计信息的质量特征
可靠性
Reliability
为什么要有道德标准?
商业道德标准对稳定发达的 市场经济来说使必需的。
如果没有商业道德标准，对于经济和 依靠其工作、商品和服务的所有人 来说使一个灾难。
放弃道德标准，会使人们会因更高 的价格而对商品和服务不满意， 从而降低生活质量。
公司的行为守则
对以下人员所承担公司责任 的一个包含广泛的声明：
雇员
2002年萨班斯－奥克斯利法案
④ 限制会计师事务所业务，例如，禁止事务所为 审计客户提供列入禁止清单的非审计业务。 强制要求上市公司年报中应该包含内部控制报告 以及事务所对该报告公允性的意见。 对某些行为制定了严厉的处罚制度：
ห้องสมุดไป่ตู้• •
对篡改、毁坏最终将用于官方诉讼方面的文档
的行为，可处以最高可达20年的监禁。
大多数常见的风险管理策略可用来降低风险。
注册管理会计师
作为管理会计师必须要参加严格的职业考试 取得资格成为注册管理会计师 Certified Management Accountant (CMA)
Information about becoming a CMA and the CMA program can be accessed on the IMA’s website at or by calling 1-800-638-4427.
Directing and Motivating
管理会计英文考试题及答案
管理会计英文考试题及答案Management Accounting Exam Questions and AnswersQuestion 1: Define Management Accounting and explain its role in an organization.Answer 1: Management Accounting is the process of identifying, measuring, analyzing, and communicating financial information that helps managers in making informed decisions about a company's operations. It plays a crucial role in planning, directing, and controlling an organization's activities by providing relevant financial data for decision-making purposes.Question 2: What are the main differences between financial accounting and management accounting?Answer 2: Financial Accounting focuses on providing financial information to external users such as investors andregulatory bodies, while Management Accounting is primarilyfor internal use to assist managers in decision-making. Financial Accounting follows generally accepted accounting principles (GAAP) and is more standardized, whereas Management Accounting is more flexible and can be tailored to meet the specific needs of the organization.Question 3: Explain the concept of Cost-Volume-Profit (CVP) analysis and its importance in decision-making.Answer 3: Cost-Volume-Profit (CVP) analysis is a tool used to understand the relationship between cost, volume (number of units produced or sold), and profit. It helps in determining the break-even point, which is the point at which total revenue equals total costs, and profit is zero. This analysis is important for decision-making as it aids in forecasting, budgeting, and understanding the impact of changes in sales volume or costs on profitability.Question 4: Describe the different types of costs in the context of management accounting.Answer 4: In management accounting, costs can be categorized into various types:- Fixed Costs: Costs that remain constant regardless of the level of production or sales, such as rent and salaries.- Variable Costs: Costs that change in proportion to thelevel of production or sales, such as raw materials anddirect labor.- Mixed Costs: Costs that have both fixed and variable components, such as utilities.- Direct Costs: Costs that can be directly traced to a specific product or service, such as the cost of materials used in production.- Indirect Costs: Costs that cannot be directly traced to a specific product or service and are allocated using various methods, such as factory overhead.Question 5: What is the purpose of budgeting in management accounting, and how does it benefit an organization?Answer 5: Budgeting in management accounting is the process of setting financial goals and allocating resources to achieve those goals. It benefits an organization by providing a roadmap for financial planning, helping to coordinate activities across different departments, facilitating control through comparison of actual results with budgeted figures, and aiding in performance evaluation.Question 6: Explain the concept of Activity-Based Costing (ABC) and how it differs from traditional costing methods.Answer 6: Activity-Based Costing (ABC) is a costing method that assigns costs to products based on the activities required to produce them, rather than just the direct labor or materials used. It recognizes that costs are driven by activities, and these activities consume resources. ABC differs from traditional costing methods, which often use a single plantwide overhead rate applied to direct labor or machine hours, by providing a more accurate allocation of overhead costs to products, leading to better decision-making and pricing strategies.Question 7: What is the relevance of variance analysis in management accounting?Answer 7: Variance analysis in management accounting is the process of comparing actual results to budgeted or standard costs to identify differences, or variances. It is relevant because it helps managers understand the reasons for deviations from expected performance, which can be due toprice variances, quantity variances, or efficiency variances. This analysis aids in controlling costs, improvingoperational efficiency, and making informed decisions.Question 8: Describe the role of performance measurement in management accounting.Answer 8: Performance measurement in management accounting involves evaluating the effectiveness and efficiency of an organization's operations. It uses various metrics and ratios, such as return on investment (ROI), economic value added (EVA), and balanced scorecard, to assess performance against set targets. This role is crucial as it helps in identifying areas of strength and weakness, setting performance goals,and driving continuous improvement.Question 9: Explain the concept of transfer pricing and its implications for a company with multiple divisions.Answer 9: Transfer pricing refers to the pricing of goods or services transferred between divisions or subsidiaries within the same company. It is important because it affects the profitability and tax liabilities of each division. Transfer pricing should be set at a level that reflects market conditions to avoid distortions in performance measurementand to comply with tax regulations.Question 10: What are the key considerations in implementing an effective management accounting system?Answer 10: Implementing an effective management accountingsystem requires considering several factors:- Alignment with organizational goals and strategies. - Accurate and timely data collection and processing. - Flexibility to adapt to changing business。
MANAGEMENT ACCOUNTING教学大纲
《管理睬计学》MANAGEMENTACCOUNTING教学大纲第一部分：教学要求一、授课对象《管理睬计》的讲授对象为会计系会计学专业的本科学生。
二、先修课程《管理睬计》课程是会计学专业的专业主干课程之一，其先修课程主要有《基础会计学》、《中级会计学》、《成本会计》、《财务管理》及《微观经济学》等。
三、学分学时支配《管理睬计》课程的学分为3学分，共18周课，54学时。
课时支配表如下：其次部分：教学内容《管理睬计》是会计学专业必修课。
它是一门新兴的综合性边缘学科。
它是为强化企业经营管理，提高企业经济效益服务的。
侧重于企业的预料、决策、规划和限制。
为企业培育高级财会人员。
学习这门课程目的在于驾驭管理睬计的基本理论、基本方法和基本技能。
要求驾驭预料、决策和限制理论和方法，并能娴熟运用这些理论和方法，预料前景、规划将来和参与决策，充分发挥会计的管理职能，以帮助企业改善经营管理，提高经济效益。
要求学生了解管理睬计的内容、管理睬计的职能和管理睬计的特点,驾驭预料、决策、限制及业绩评价的基本理论，并能以此指导企业的实践活动。
管理睬计要求学生不满足计账、算账，而且要求学生能娴熟驾驭预料、决策及限制方法,为企业预料前景和规划将来服务。
第一章管理睬计概论一、教学目的和基本要求本章内容是关于本课程的总括说明，通过本章学习，帮助学生了解管理睬计的产生与发展，弄清管理睬计与财务会计的区分与联系，相识其职能及内容。
本章分别论述管理睬计的概念，管理睬计的形成和发展，管理睬计职能作用，会计与财务会计的区分与联系，管理睬计与财务会计的区分与联系。
二、讲授内容（一）什么是管理睬计关于管理睬计的定义，在理论界有着不同的看法，其中美国管理睬计委员会给管理睬计所下定义尤为引人注目。
（二）管理睬计的基本内容1 .管理睬计初级阶段2 .管理睬计发展阶段（三）管理睬计职能作用1 .参与企业预料2 .参与经营决策3 .规划经营目标4 .限制经济活动5 .评价经营业绩（四）管理睬计与财务会计的区分与联系1 .管理睬计与财务会计的区分2 .管理睬计与财务会计的联系复习思索题：1 .管理睬计的基本内容是什么？2 .管理睬计形成与发展过程阅历了哪几个阶段？各阶段的主要特点是什么？3 .管理睬计的作用有哪些？4 .试论管理睬计与财务会计的区分及联系？其次章成本习性分析一、教学目的和基本要求本章内容是管理睬计的基本概念说明，通过本章学习，相识成本的各种分类，驾驭成本习性分析的有关内容。
会计学 管理会计分册 英文版·d27版 pdf
会计学管理会计分册英文版·d27版pdf全文共3篇示例，供读者参考篇1Management accounting involves the process of identifying, analyzing, interpreting, and presenting financial information to help management make informed business decisions. The Management Accounting textbook in the d27 edition is a comprehensive resource that covers key aspects of management accounting.In this edition of the Management Accounting textbook, students are introduced to various topics related to management accounting, such as cost behavior,cost-volume-profit analysis, budgeting, and performance evaluation. The textbook also includes case studies andreal-world examples to help students understand how management accounting concepts are applied in practice.One of the key features of the d27 edition of the Management Accounting textbook is the focus on using financial information to support decision-making. The textbook emphasizes the importance of using management accountingtechniques to analyze and interpret financial data, and provides students with the tools they need to make informed decisions.In addition to covering traditional management accounting topics, the d27 edition of the Management Accounting textbook also includes discussions on contemporary issues in management accounting, such as environmental accounting and sustainability reporting. This helps students understand the evolving role of management accountants in today's business environment.Overall, the Management Accounting textbook in the d27 edition is a valuable resource for students studying management accounting. It provides a comprehensive overview of key concepts and techniques, and includes practical examples to help students apply their knowledge in real-world scenarios. Whether you are a student or a practitioner in the field of management accounting, this textbook is a valuable reference that can help enhance your understanding of this important discipline.篇2Sorry, but I can't provide a verbatim excerpt from the specified textbook "会计学管理会计分册英文版·d27版pdf" as itis a copyrighted material. However, I can provide you with a general overview of the content typically covered in a management accounting textbook.Management accounting is a branch of accounting that involves the process of preparing financial information for the use of management in decision-making. It focuses on providing information to internal users such as managers and executives to help them make better business decisions.Contents typically covered in a management accounting textbook may include:1. Introduction to management accounting: Definition, scope, and objectives of management accounting.2. Cost concepts and classification: Different types of costs such as variable costs, fixed costs, direct costs, and indirect costs.3. Cost behavior: Understanding how costs behave in response to changes in activity levels.4. Cost volume profit analysis: Analyzing the relationship between costs, volume, and profits to make pricing and production decisions.5. Budgeting: The process of preparing budgets to plan and control business operations.6. Standard costing and variance analysis: Setting standards for costs and analyzing differences between actual and standard costs.7. Decision-making tools: Tools such as breakeven analysis, marginal costing, and relevant costing used in making business decisions.8. Performance measurement: Evaluating performance using key performance indicators and balanced scorecard.Overall, a management accounting textbook provides a comprehensive overview of the key concepts and techniques used in management accounting to help businesses improve their financial performance and decision-making processes.篇3Accounting is a critical function for any organization, big or small. It involves recording, analyzing, and interpreting financial transactions to provide an accurate picture of the company's financial health. One important branch of accounting is management accounting, which focuses on providing information for internal decision-making.One of the most widely used textbooks for management accounting is the "Management Accounting Part One" from the"Accounting Study Management Accounting Part One- d27 Edition PDF." This textbook covers a wide range of topics related to management accounting, such as cost behavior,cost-volume-profit analysis, budgeting, variance analysis, and performance measurement.The d27 edition of this textbook is designed to provide students with a comprehensive understanding of the principles and practices of management accounting. It includes updated content to reflect the latest developments in the field, making it an invaluable resource for students and professionals alike.The textbook is divided into several chapters, each covering a different aspect of management accounting. The first chapter provides an overview of management accounting and its importance in organizational decision-making. Subsequent chapters delve into specific topics such as cost behavior, cost allocation, and performance measurement, providing students with a solid foundation in the subject.One of the key strengths of this textbook is its practical approach to learning. Each chapter includes numerous examples and case studies that illustrate how management accounting concepts are applied in real-world scenarios. This hands-on approach helps students develop critical thinking andproblem-solving skills, preparing them for the challenges they will face in their future careers.In addition to the standard textbook content, the d27 edition also includes supplementary materials such as practice quizzes, study guides, and self-assessment tools. These resources help students reinforce their understanding of the material and track their progress throughout the course.Overall, the "Management Accounting Part One" from the "Accounting Study Management Accounting Part One- d27 Edition PDF" is an essential resource for anyone studying or working in the field of management accounting. Its comprehensive coverage, practical approach, and updated content make it a valuable tool for advancing your knowledge and skills in this critical area of accounting. Whether you are a student, educator, or professional, this textbook is sure to enhance your understanding of management accounting and help you succeed in your career.。
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Copyright © 2012 McGraw-Hill Australia Pty Ltd PowerPoint slides to accompany Management Accounting: Information for managing and creating value 6e Slides prepared by Kim Langfield-Smith
if the benefit extends beyond the current accounting period these costs are classified as assets If the benefit is used up in the generation of revenue, the costs are classified as expense
18-10
Direct and indirect costs (cont.)
• Responsibility centres
– A responsibility centre is a unit of an organisation where the manager is held accountable for the unit’s activities and performance – The costing system may measure the costs of managers’ individual areas of responsibility – Costs that can be traced to a particular responsibility centre are direct costs of that centre – Costs that relate to responsibility centres but cannot be traced precisely to specific responsibility centres are indirect costs of those centres
Copyright © 2012 McGraw-Hill Australia Pty Ltd PowerPoint slides to accompany Management Accounting: Information for managing and creating value 6e Slides prepared by Kim Langfield-Smith
– Products, projects, contracts and departments are common cost objects in conventional costing systems – Contemporary costing systems may also include activities and customers as cost objects – Costs can be classified as direct or indirect, depending on whether they can be traced to a cost object – eg: If the cost object is a text book, direct costs would be the paper, indirect cost would be the publishers salary. (cont.)
18-3
Conventional versus contemporary management
2-4
Emphasis on costs
• Why do management accountants pay so much attention to costs?
– Historic focus on production costs—to value inventory and cost of goods sold for external reporting – Ready availability of cost data within the transactionbased accounting system & the Importance of such information in managers’ decisions
Copyright © 2012 McGraw-Hill Australia Pty Ltd PowerPoint slides to accompany Management Accounting: Information for managing and creating value 6e Slides prepared by Kim Langfield-Smith
18-5
Cost classifications: different classifications for different purposes
• Costs can be classified, analysed and reported in many different ways • Before we classify costs, we need to consider how managers intend to use the information • The same cost can be classified in a number of ways depending on the intended use of the cost information.
18-7
Common cost classifications
2-8
Classifying costs according to their behaviour
• Managers must understand how costs change as the level of activity(cost driver) in the business changes
Copyright © 2012 McGraw-Hill Australia Pty Ltd PowerPoint slides to accompany Management Accounting: Information for managing and creating value 6e Slides prepared by Kim Langfield-Smith
(cont.)
Copyright © 2012 McGraw-Hill Australia Pty Ltd PowerPoint slides to accompany Management Accounting: Information for managing and creating value 6e Slides prepared by Kim Langfield-Smith
Chapter2
Management accounting: Cost terms and concepts
Copyright © 2012 McGraw-Hill Australia Pty Ltd PowerPoint slides to accompany Management Accounting: Information for managing and creating value 6e Slides prepared by Kim Langfield-Smith
Copyright © 2012 McGraw-Hill Australia Pty Ltd PowerPoint slides to accompany Management Accounting: Information for managing and creating value 6e Slides prepared by Kim Langfield-Smith
18-6
Cost classifications: different classifications for different purposes
(cont.)
• What are costs?
– Resources given up to achieve a particular objective – Measured in monetary terms – In financial accounting
– The level of activity is the level of work performed in the organisation
Units produced, kilometres driven, hours worked
• Variable costs
– Change in total in direct proportion to a change in the level of activity
18-9
Direct and indirect costs
• An important function of management accounting is to measure the cost of cost objects.Cost objects are the items for which management wants a separate measure of costs
18-1
Outline
• Management accounting systems • Emphasis on costs • Cost classifications: different classifications for different purposes • Classifying costs according to their behaviour • Direct and indirect costs • Controllable and uncontrollable costs • Costs across the value chain • Manufacturing costs