成本管理会计课件(英文版)

Chapter 1

An Introduction to Managerial Accounting and Cost Concepts Work of Management

Planning Planning Controlling

Controlling Directing and Motivating

Directing and Motivating Planning

Identify

alternatives.

Identify alternatives.Select alternative that does the best job of furthering organization’s objectives.

Select alternative that does the best job of furthering organization’s objectives.Develop budgets to guide progress toward the selected alternative.Develop budgets to guide progress toward the selected alternative.

Directing and Motivating

Directing and motivating involves managing day-to-day activities to keep the organization running smoothly.

n Employee work assignments.

n Routine problem solving.

n Conflict resolution.

n Effective communications.

Controlling

The control function ensures

that plans are being followed.

The control function ensures that plans are being followed. Feedback in the form of performance reports that compare actual results with the budget are an essential part of the control function.Feedback in the form of performance reports that compare actual results with the budget are an essential part of the control function.Planning and Control Cycle

Decision Making Formulating long-and short-term

plans (Planning)

Formulating long-and short-term plans (Planning)Measuring

performance

(Controlling)Measuring

performance (Controlling)Implementing plans (Directing

and Motivating)

Implementing plans (Directing and Motivating)Comparing actual to planned performance

(Controlling)Comparing actual to planned performance (Controlling)Begin

Comparison of Financial and Managerial Accounting

Financial Accounting Managerial Accounting

1. Users External persons who Managers who plan for

make financial decisions and control an organization

2. Time focus Historical perspective Future emphasis

3. Verifiability Emphasis on Emphasis on relevance versus relevance verifiability for planning and control

4. Precision versus Emphasis on Emphasis on timeliness precision timeliness

5. Subject Primary focus is on Focuses on segments

the whole organization of an organization

6. GAAP Must follow GAAP Need not follow GAAP

and prescribed formats or any prescribed format

7. Requirement Mandatory for Not

external reports Mandatory

Learning Objective 1

Identify and give examples of

each of the three basic

manufacturing cost categories.

The Product Direct

Materials Direct Materials Direct Labor Direct Labor Manufacturing Overhead

Manufacturing Overhead Manufacturing Costs