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Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,1-,*,2003 Prentice Hall Business Publishing,Cost Accounting,11/e,Horngren/Datar/Foster,Key Themes in ManagementDecision Making,Customer Focus,Value Chain,and,Supply Chain,Analysis,Key Success Factors:,Cost and Efficiency,Time,Quality,Innovation,Continuous,Improvement,and,Benchmarking,1,Customer Focus,The challenge facing managers is to continue,investing sufficient(but not excessive),resources in customer satisfaction,such that profitable customers,are attracted and retained.,2,Value Chain andSupply Chain Analysis,This theme has two related aspects:,1.Treat each of the business functions in the value,chain as an essential and valued contributor.,2.Integrate and coordinate the efforts of all business,functions in addition to developing the capabilities,of each individual business function.,3,Value Chain andSupply Chain Analysis,Supply chain,describes the flow of goods,services,and information from cradle to grave,regardless of whether those activities occur in,the same organization or other organizations.,4,Key Success Factors,These are operational factors that directly affect,the economic viability of the organization.,Cost,organizations,are under continuous,pressure to reduce costs.,Quality,customers,are expecting higher,levels of quality.,5,Key Success Factors,Time,organizations are under pressure to,complete activities faster and to meet,promised delivery dates more reliably.,Innovation,there is now heightened recognition,that a continuing flow of innovative products,or services is a prerequisite to the ongoing,success of most organizations.,6,Continuous Improvementand Benchmarking,Continuous improvement by competitors creates,a never-ending search for higher levels of,performance within many organizations.,7,Value Chain,The term“value chain”refers to the sequence of,business functions in which usefulness is added,to the products or services of an organization.,The term“value”is used because as the usefulness,of the product or service is increased,so is its value,to the customer.,8,Value Chain,Management accountants provide,decision support for managers in the,following six business functions:,9,Value Chain,R&D,Design,Production,Marketing,Distribution,Service,Management Accounting,10,Value Chain Functions,Research and Development,It is the process that is conducted to generate,and experiment with ideas related to new,products,services,or processes.,11,Value Chain Functions,It is the detailed planning and engineering,of products,services,or processes.,Design,12,Value Chain Functions,It is the acquisition,coordination,and,assembly of resources to produce,a product or deliver a service.,Production,13,Value Chain Functions,It is the manner by which companies,promote and sell their products,or services to customers,or prospective customers.,Marketing,14,Value Chain Functions,It is the delivery of products or,services to the customer.,Distribution,15,Value Chain Functions,It is the after-sale support activities,provided to customers.,Service,16,Key Guidelines,1.Cost-benefit approach,2.Full recognition of behavioral as well as,technical considerations,3.Using different costs for different purposes,17,Cost-Benefit Approach,A cost-benefit approach should be used in order,to spend resources if they promote decision,making that better attains organization goals,in relation to the costs of those resources.,18,Behavioral and TechnicalConsiderations,A management accounting system should have two,simultaneous missions for providing information:,1.To help managers make wise economic decisions,2.To help managers and other employees to aim and,strive for goals of the organization,19,Different Costs forDifferent Purposes,A cost concept used for the external reporting,purpose need not be the appropriate concept,for the purpose of internal routine reporting,to managers.,20,Line and Staff Relationships,Line management,is directly responsible for,attaining the objectives of the organization.,Staff management,exists to provide advice,and assistance to line management.,21,Line and Staff Relationships,22,Line and Staff Relationships,23,Professional Ethics,Confidentiality,Integrity,Objectivity,Competence,24,Ethical Guidelines,The Institute of Management Accountants(IMA),is the largest association of management,accountants in the United States.,The IMA has issued a Standards of Ethical,Conduct for Management Accountant.,25,
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