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ID:41298573
大小:3.88 MB
页数:394页
时间:2019-08-21
《e成本与管理会计第1-5章(双语教学使用)》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、ChapterOneManagerialAccountingandtheBusinessEnvironmentImportsintotheUnitedStates1990199520002004ExportsfromtheUnitedStates1990199520002004InternetUsageTheInternetfuelsglobalizationbyprovidingcompanieswithgreateraccesstogeographicallydispersedcustomers,employees,andsuppliers.Thenumberofinternetus
2、ersmorethandoubledduringthefirstfouryearsofthenewmillennium.StrategyAstrategyisa“gameplan”thatenablesacompanytoattractcustomersbydistinguishingitselffromcompetitors.Thefocalpointofacompany’sstrategyshouldbeitstargetcustomers.CustomerValuePropositionsUnderstandandrespondtoindividualcustomer
3、needs.CustomerIntimacyStrategyOperationalExcellenceStrategyDeliverproductsandservicesfaster,moreconveniently,andatlowerprices.ProductLeadershipStrategyOfferhigherqualityproducts.WorkofManagementPlanningControllingDirectingandMotivatingPlanningIdentifyalternatives.Selectalternativethatdoes
4、thebestjoboffurtheringorganization’sobjectives.Developbudgetstoguideprogresstowardtheselectedalternative.DirectingandMotivatingDirectingandmotivatinginvolvesmanagingday-to-dayactivitiestokeeptheorganizationrunningsmoothly.Employeeworkassignments.Routineproblemsolving.Conflictresolution.Effectivec
5、ommunications.ControllingThecontrolfunctionensuresthatplansarebeingfollowed.Feedbackintheformofperformancereportsthatcompareactualresultswiththebudgetareanessentialpartofthecontrolfunction.PlanningandControlCycleDecisionMakingFormulatinglong-andshort-termplans(Planning)Measuringperformance(Cont
6、rolling)Implementingplans(DirectingandMotivating)Comparingactualtoplannedperformance(Controlling)BeginExhibit1-2LearningObjective1Identifythemajordifferencesandsimilaritiesbetweenfinancialandmanagerialaccounting.ComparisonofFinancialandManagerialAccountingLearningObjective2Understandtheroleofmanag
7、ementaccountantsinanorganization.OrganizationalStructureDecentralizationisthedelegationofdecision-makingauthoritythroughoutanorganization.LineandStaffRelationshipsLinepositionsaredirectlyrelatedtoachi
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