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1-11-1ReferenceBooksRayH.Garrison,EricW.Noreen,PeterC.Brewer.Managerial Accounting(12th Edition).2008CharlesT.Horngren,GaryL.Sundem,WilliamO.Stratton.Introduction to Management Accounting.Prentice2002.:2007,.:2007,.高等教育出版社高等教育出版社:2004Chapter1ManagerialAccountingandtheBusinessEnvironment1-31-3Purposesofchapter1DefinitionofManagerialAccountingDefinitionofManagerialAccountingIdentifythemajordifferencesbetweenfinancialandIdentifythemajordifferencesbetweenfinancialandmanagerialaccounting.managerialaccounting.UnderstandtheroleofmanagementaccountantsinUnderstandtheroleofmanagementaccountantsinanorganization.anorganization.UnderstandthebasicconceptsunderlyingLeanUnderstandthebasicconceptsunderlyingLeanProduction,theTheoryofConstraints,andSixProduction,theTheoryofConstraints,andSixSigma.Sigma.UnderstandtheimportanceofupholdingethicalUnderstandtheimportanceofupholdingethicalstandards.standards.1-41-4LearningObjective1DefinitionofManagerialAccounting1-51-5ManagerialAccountingA field of accounting that providesfinancial and non-financial information(an information system)for managers and other internal users to make decisions.1-61-6InformationsystemwWhatisaccounting?wAsamanufacturingcompany,whoneedthiscompanysaccountinginformation?wThreefunctions:ScorekeepingAttentiondirectingProblemsolving1-71-7WorkofManagementPlanningControllingDirectingandMotivating1-81-8PlanningIdentifyalternatives.Selectalternativethatdoesthebestjoboffurtheringorganizationsobjectives.Developbudgetstoguideprogresstowardtheselectedalternative.1-91-9DirectingandMotivatingDirectingandmotivatinginvolvesmanagingday-to-dayactivitiestokeeptheorganizationrunningsmoothly.wEmployeeworkassignments.wRoutineproblemsolving.wConflictresolution.wEffectivecommunications.1-101-10ControllingThecontrolfunctionensuresthatplansarebeingfollowed.Feedbackintheformofperformancereportsthatcompareactualresultswiththebudgetareanessentialpartofthecontrolfunction.1-111-11PlanningandControlCycleDecisionMakingFormulatinglong-andshort-termplans(Planning)Measuringperformance(Controlling)Implementingplans(DirectingandMotivating)Comparingactualtoplannedperformance(Controlling)BeginExhibit1-21-121-12LearningObjective2Identifythemajordifferencesbetweenfinancialandmanagerialaccounting.1-131-13FinancialAccountingFieldofaccountingthattreatsmoneyasameansofmeasuringeconomicperformance.Itencompassestheentiresystemofmonitoringandcontrolofmoneyasitflowsinandoutofthefirmasassetsandliabilities,andrevenuesandexpenses.Financialaccountinggathersandsummarizesfinancialdatatopreparefinancialreportssuchasbalancesheetandincomestatementforthefirmsmanagement,investors,lenders,suppliers,taxauthorities,andotherstakeholders.1-141-14ComparisonofFinancialandManagerialAccounting1-151-15LearningObjective3Understandtheroleofmanagementaccountantsinanorganization.1-161-16OrganizationalStructureDecentralizationisthedelegationofdecision-makingauthoritythroughoutanorganization.1-171-17LineandStaffRelationshipsLinepositionsaredirectlyrelatedtoachievementofthebasicobjectivesofanorganization.wExample:Productionsupervisorsinamanufacturingplant.Staffpositionssupportandassistlinepositions.wExample:Costaccountantsinthemanufacturingplant.1-181-18TheChiefFinancialOfficer(CFO)Amemberofthetopmanagementteamresponsiblefor:wProvidingtimelyandrelevantdatatosupportplanningandcontrolactivities.wPreparingfinancialstatementsforexternalusers.1-191-19LearningObjective4UnderstandthebasicconceptsunderlyingLeanProduction,theTheoryofConstraints,andSixSigma.1-201-20ProcessManagementBusinessfunctionsmakingupthevaluechainProductCustomerR&DDesignManufacturingMarketingDistributionServiceAbusinessprocessisaseriesofstepsthatarefollowedinordertocarryoutsometaskinabusiness.1-211-21ProcessManagementTherearethreeapproachestoimprovingbusinessprocesses.LeanProductionTheoryofConstraints(TOC)SixSigma1-221-22Traditional“Push”ManufacturingCompanyForecastSalesOrdercomponentsProducegoodsinAnticipationofSalesMakeSalesfromFinishedGoodsInventoryStoreInventoryStoreInventory1-231-23Traditional“push”manufacturingTraditional“Push”ManufacturingCompanyLargeinventoriesFinishedgoodsRawmaterialsWorkinprocessMaterialswaitingtobeprocessed.Completedproductsawaitingsale.Partiallycompletedproductsrequiringmoreworkbeforetheyarereadyforsale.1-241-24LeanProductionExhibit1-6Theleanthinkingmodelisafivestepapproach.Identifyvalueinspecificproducts/services.Identifythebusinessprocessthatdeliversvalue.Organizeworkarrangementsaroundtheflowofthebusinessprocess.Createapullsystemthatrespondstocustomerorders.Continuouslypursueperfectioninthebusinessprocess.1-251-25CustomerPlacesanOrderCreateProductionOrderGenerateComponentRequirementsProductionBeginsasPartsArriveGoodsDeliveredwhenneededComponentsareOrderedLeanProductionThefivestepprocessresultsina“pull”manufacturingsystemthatreducesinventories,decreasesdefects,reduceswastedeffort,andshortenscustomerresponsetimes.1-261-26LeanProductionLeanthinkingmaybeusedtoimprovebusinessprocessesthatlinkcompaniestogether.Thetermsupply chain managementreferstothecoordinationofbusinessprocessesacrosscompaniestobetterserveendconsumers.1-271-27Aconstraint(alsocalledabottleneck)isanythingthatpreventsyoufromgettingmoreofwhatyouwant.TheTheoryofConstraintsisbasedontheobservationthateffectivelymanagingtheconstraintisthekeytosuccess.Theconstraintinasystemisdeterminedbythestepthathasthesmallestcapacity.TheoryofConstraints1-281-284.Recognizethattheweakestlinkisnolongerso.1.Identifytheweakestlink.2.Allowtheweakestlinktosetthetempo.3.Focusonimprovingtheweakestlink.Onlyactionsthatstrengthentheweakestlinkinthe“chain”improvetheprocess.TheoryofConstraints1-291-29SixSigmaAprocessimprovementmethodrelyingoncustomerfeedbackandfact-baseddatagatheringandanalysistechniquestodriveprocessimprovement.Referstoaprocessthatgeneratesnomorethan3.4defectspermillionopportunities.Sometimesassociatedwiththetermzero defects.1-301-30SixSigmaExhibit1-81-311-31LearningObjective5Understandtheimportanceofupholdingethicalstandards.1-321-32Abandoningethicalstandardsinbusinesswouldleadtoalowerqualityoflifewithlessdesirablegoodsandservicesathigherprices.WhyHaveEthicalStandards?Withoutethicalstandardsinbusiness,theeconomy,andallofuswhodependonitforjobs,goods,andservices,wouldsuffer.Ethicalstandardsinbusinessareessentialforasmoothfunctioningadvancedmarketeconomy.1-331-33CodeofConductforManagementAccountantsTheInstituteofManagementAccountants(IMA)StandardsofEthicalConductforPractitionersofManagementAccountingandFinancialManagementhavetwomajorparts,whichofferguidelinesfor:Ethicalbehavior.Resolutionforanethicalconflict.1-341-34CompetencePerformtheirprofessionaldutiesinaccordancewithrelevantlaws,regulationsandtechnicalstandards.PreparecompleteandclearreportsandrecommendationsafterappropriateanalysisofrelevantandreliableinformationIMAGuidelinesforEthicalBehaviorMaintainanappropriatelevelofprofessionalcompetencebyongoingdevelopmentoftheirknowledgeandskills.1-351-35ConfidentialityDonotdiscloseconfidentialinformationunlesslegallyobligatedtodoso.Ensurethatsubordinatesdonotdiscloseconfidentialinformation.Donotuseconfidentialinformationforunethicalorillegaladvantage.IMAGuidelinesforEthicalBehavior1-361-36Mitigateconflictsofinterestandadviseothersofpotentialconflicts.Abstainfromactivitiesthatmightdiscredittheprofession.Refrainfromconductthatwouldprejudicecarryingoutdutiesethically.IntegrityIMAGuidelinesforEthicalBehavior.1-371-37Communicateinformationfairlyandobjectively.Discloseallrelevantinformationthatcouldinfluenceausersunderstandingofreportsandrecommendations.ObjectivityIMAGuidelinesforEthicalBehavior1-381-38Followemployersestablishedpolicies.Forunresolvedethicalconflicts:wDiscusstheconflictwithimmediatesupervisorornexthighestuninvolvedmanager.wIfimmediatesupervisoristheCEO,considertheboardofdirectorsortheauditcommittee.wContactwithlevelsabovetheimmediatesupervisorshouldonlybeinitiatedwiththesupervisorsknowledge,assumingthesupervisorisnotinvolved.IMAGuidelinesforResolutionofanEthicalConflict1-391-39Followemployersestablishedpolicies.Forunresolvedethicalconflicts:wExceptwherelegallyprescribed,maintainconfidentiality.wClarifyissuesinaconfidentialdiscussionwithanobjectiveadvisor.wConsultanattorneyastolegalobligations.IMAGuidelinesforResolutionofanEthicalConflict1-401-40CompanyCodesofConductEmployeesCustomersSuppliersAndtothecommunitiesinwhichthecompanyoperates.Broad-basedstatementsofacompanysresponsibilitiesto:1-411-41DellsHigherStandardDellssuccessisbuiltonafoundationofpersonalandprofessionalintegrity.Weholdourselvestostandardsofethicalbehaviorthatgowellbeyondlegalminimums.WenevercompromisethesestandardsandwewillneveraskanymemberoftheDellteamtodosoeither.Weowethistoourcustomers,suppliers,shareholdersandotherstakeholders.Andweoweittoourselvesbecausesuccesswithoutintegrityisessentiallymeaningless.1-421-42DellsHigherStandardOurhigherstandardisattheheartofwhatweknowastheSoulofDell-thestatementofthevaluesandbeliefswhichdefineoursharedglobalculture.Thiscultureofperformancewithintegrityunitesusasacompanythatunderstandsandadherestoourcompanyvaluesandtothelawsofthecountriesinwhichwedobusiness.JustastheSoulofDellarticulatesourvaluesandbeliefs,thefollowingCodeofConductprovidesguidancetoensurewemeetourhigherstandardandconductbusinesstheDellWay-therightway,whichisWinningwithIntegrity.Simplyput,wewantallmembersofourteam,alongwithourshareholders,customers,suppliersandotherstakeholders,tounderstandthattheycanbelievewhatwesayandtrustwhatwedo.OurhigherstandardincludesseveralkeycharacteristicsthatbothunderpintheSoulofDellandprovidethefoundationforourCodeofConduct:1-431-43DellsHigherStandardTrust-Ourwordisgood.Wekeepourcommitmentstoeachotherandtoourstakeholders.Integrity-Wedotherightthingwithoutcompromise.Weavoideventheappearanceofimpropriety.Honesty-Whatwesayistrueandforthcoming-notjusttechnicallycorrect.Weareopenandtransparentinourcommunicationswitheachotherandaboutbusinessperformance.Judgment-Wethinkbeforeweactandconsidertheconsequencesofouractions.Respect-Wetreatpeoplewithdignityandvaluetheircontributions.Wemaintainfairnessinallrelationships.Courage-Wespeakupforwhatisright.Wereportwrongdoingwhenweseeit.Responsibility-Weaccepttheconsequencesofouractions.Weadmitourmistakesandquicklycorrectthem.Wedonotretaliateagainstthosewhoreportviolationsoflaworpolicy.1-441-44CodesofConductontheInternationalLevelInadditiontocompetence,objectivity,andconfidentiality,theIFACscodedealswiththeaccountantsethicalresponsibilitiesin:IndependenceSecondopinionsFeesandremunerationMarketingprofessionalservicesActingwithsufficientexpertise.TheCodeofEthicsforProfessionalAccountants,issuedbytheInternationalFederationofAccountants(IFAC),governtheactivitiesofprofessionalaccountantsworldwide.1-451-45CorporateGovernanceThesystembywhichacompanyisdirectedandcontrolled.BoardofDirectorsTopManagementStockholdersTopursueobjectivesofIncentivesandmonitoringfor1-461-46CorporateGovernanceAndthecommunitiesinwhichthecompanyoperates.Aneffectivecorporategovernancesystemshouldalsoprotecttheinterestsofthecompanysotherstakeholders.EmployeesCustomersSuppliersCreditors1-471-47CertifiedManagementAccountantAmanagementaccountantwhohasthenecessaryqualificationsandwhopassesarigorousprofessionalexamearnstherighttobeknownasaCertifiedManagementAccountant(CMA).InformationaboutbecomingaCMAandtheCMAprogramcanbeaccessedontheIMAswebsiteatwww.imanet.orgorbycalling1-800-638-4427.1-481-48CertifiedManagementAccountant美国管理会计师协会（美国管理会计师协会（IMA）认证处宣布，中文版注）认证处宣布，中文版注册管理会计师认证（册管理会计师认证（CMA）考试于）考试于2007年年07月月02日日正式启动。正式启动。CMA认证考试包含了商业经济、公司理财、成本管认证考试包含了商业经济、公司理财、成本管理、内部控制、业绩衡量、财务报告、决策分析、理、内部控制、业绩衡量、财务报告、决策分析、组织管理、战略规划及对职业道德的强调。根据组织管理、战略规划及对职业道德的强调。根据IMA年度薪水调查报告，拥有年度薪水调查报告，拥有CMA认证的人士比没有认认证的人士比没有认证的人士年薪高证的人士年薪高28。IMA已在已在07年六月中旬开始接受中文版年六月中旬开始接受中文版CMA考试的考试的报名注册。关于报名注册。关于CMA中文考试的详细说明可登录中文考试的详细说明可登录www.imanet.org/chinese_cma_landing.asp。p经常不断地学习,你就什么都知道。你知道得越多,你就越有力量pStudyConstantly,AndYouWillKnowEverything.TheMoreYouKnow,TheMorePowerfulYouWillBe学习总结结束语当你尽了自己的最大努力时，失败也是伟大的，所以不要放弃，坚持就是正确的。When You Do Your Best,Failure Is Great,So DonT Give Up,Stick To The End演讲人：XXXXXX 时 间：XX年XX月XX日
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