管理会计讲义chap001

Customer places an order
Create Production Order
Generate component requirements
Goods delivered when needed
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Production begins as parts arrive
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Process Management
A business process is a series of steps that are followed in order to carry out some task in a business.
Product Design Customer Manufacturing Marketing Distribution Service
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The Chief Financial Officer (CFO)
A member of the top management team responsible for:

Providing timely and relevant data to support planning and control activities. Preparing financial statements for external users.
Managerial Accounting and the Business Environment
Chapter 1
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Organize work arrangements around the flow of the business process.
Continuously pursue perfection in the business process.
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Create a pull system that responds to customer orders.
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Internet Usage The Internet fuels globalization by providing companies with greater access to geographically dispersed customers, employees, and suppliers.
The constraint in a system is determined by the step that has the smallest capacity.
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Theory of Constraints
Only actions that strengthen the weakest link in the “chain” improve the process.
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Theory of Constraints
A constraint (also called a bottleneck) is anything that prevents you from getting more of what you want. The Theory of Constraints is based on the observation that effectively managing the constraint is the key to success.
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Lean Production
Identify value in specific products/services. Identify the business process that delivers value.
The lean thinking model is a five step approach.
Theory of Constraints (TOC) Lean Production Six Sigma
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Traditional “Push” Manufacturing Company
Forecast Sales
Order components
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Operational Excellence Strategy
Deliver products and services faster, more conveniently, and at lower prices.
Product Leadership Strategy
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2. Allow the weakest link to set the tempo.
1. Identify the weakest link.
3. Focus on improving the weakest link. 4. Recognize that the weakest link is no longer so.
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Treasurer
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Line and Staff Relationships
Line positions are directly related to achievement of the basic objectives of an organization.
Components are ordered
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Lean Production
Lean thinking can be used to improve business processes that link companies together.
The term supply chain management refers to the coordination of business processes across companies to better serve end consumers.
The focal point of a company’s strategy should be its target customers.
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Customer Value Propositions
Customer Intimacy Strategy Understand and respond to individual customer needs.
R&D
Business functions making up the value chain
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Process Management
There are three approaches to improving business processes . . .
Store Inventory
Make Sales from Finished Goods Inventory
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Store Inventory
Produce goods in anticipation of Sales
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Traditional “Push” Manufacturing Company Traditional “push” manufacturing Raw materials
Offer higher quality products.
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Learning Objective 1
Understand the role of management accountants in an organization.
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Organizational Structure
Materials waiting to be processed.
Large inventories Work in process Finished goods
Completed products awaiting sale.
Partially completed products requiring more work before they are ready for sale.
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Six Sigma
A process improvement method relying on customer feedback and fact-based data gathering and analysis techniques to drive process improvement. Refers to a process that generates no more than 3.4 defects per million opportunities.