Chap018.ppt

《Chap018.ppt》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、Chapter18ManagerialAccountingConceptsandPrinciplesConceptualLearningObjectivesC1:ExplainthepurposeandnatureofmanagerialaccountingC2:DescribetheleanbusinessmodelC3:DescribeaccountingconceptsusefulinclassifyingcostsC4:DefineproductandperiodcostsandexplainhowtheyimpactfinancialstatementsC5:Expl

2、ainhowthebalancesheetsformanufacturingandmerchandisingcompaniesdifferC6:Explainmanufacturingactivitiesandtheflowofmanufacturingcosts.A1:Computecycletimeandcycleefficiency,andexplaintheirimportancetoproductionmanagementAnalyticalLearningObjectivesP1:ComputecostofgoodssoldforamanufacturerP2:Pr

3、epareamanufacturingstatementandexplainitspurposeandlinkstofinancialstatements.ProceduralLearningObjectivesManagerialaccountingprovidesfinancialandnon-financialinformationformanagersofanorganizationandotherdecisionmakersFinancialaccountingprovidesgeneralpurposefinancialinformationtothosew

4、hoareoutsidetheorganization.ManagerialandFinancialAccountingC1PlanningandControlC1NatureofManagerialAccountingExh.18-2C1LeanBusinessModel精益商业模型CustomerOrientation顾客導向GlobalEconomyLeanBusinessModelEliminationofWasteSatisfytheCustomerPositiveReturnC2LeanPracticesCustomerOrientationinaG

5、lobalEconomyC2NewwaystoimproveoperationsContinuousImprovement持续改进C2onQualityimprovementappliedtoallaspectsofbusinessactivities.Seekanduncoverwaste.Employeesencouragedtotrynewmethodstoimprovequality.Companyemphasizesvalueofqualitythroughqualityawards.TotalQualityManagement全面质量管理C2Comple

6、teproductsjustintimetoshiptocustomers.Completepartsjustintimeforassemblyintoproducts.Receivematerialsjustintimeforproduction.Scheduleproduction.Receivecustomerorders.Just-In-Time(JIT)Manufacturing适时制生产C2Just-In-Time(JIT)ManufacturingC2Toaccomplishjust-in-timemanufacturing:Processesmust

7、bealignedtoeliminatedelaysandinefficienciesCompaniesmustestablishgoodrelationswithsuppliersBehaviorTraceabilityControllabilityRelevanceFunctionCostAccountingConceptsC3Costbehaviormeanshowacostwillreacttochangesinthelevelofbusinessactivity.Classific