Basic Management Accounting and Control Concepts管理会.ppt

0109 234525423423452 ? Dr. Martin E. Taylor 1 Basic Management Accounting and Control Concepts 管理会计与控制基本概念 0109 234525423423452 ? Dr. Martin E. Taylor 2 Managerial Accounting and Financial Accounting 管理会计与财务会计? Managerial accounting provides information for managers inside anization who direct and control operations 管理会计为企业内部负责经营管理的人员提供信息。? Financial accounting provides information to stockholders, creditors and others who are outside anization 财务会计为股东、债权人和其他外部人员提供信息。 0109 234525423423452 ? Dr. Martin E. Taylor 3 petition 国际化竞争? Meeting world-petition demands a world-class management accounting system. 为适应国际竞争,需要国际级的管理会计系统。? Managers must make decisions to plan, direct, and control a world-class organization. 管理者需要通过决策来计划、管理和控制国际级的企业。 0109 234525423423452 ? Dr. Martin E. Taylor 4 Evolution and Adaptation in Managerial Accounting 管理会计的发展 Service Vs. Manufacturing Service Vs. Manufacturing Firms Firms 服务与制造企业 Emergence of New Emergence of New Industries Industries 新兴行业的兴起新兴行业的兴起 petition petition 全球竞争全球竞争 Focus on the Customer Focus on the Customer 以客户为中心以客户为中心 Cross-Functional Teams Cross-Functional Teams 多功能团队多功能团队 Continuous Improvement Continuous Improvement 持续性发展 puter-puter-Integrated Manufacturing Manufacturing 计算机集成制造计算机集成制造 Information and Information munication Technology Technology 信息与通讯技术发展信息与通讯技术发展 Product Life Cycles Product Life Cycles 产品生命周期产品生命周期 Total Quality Management Total Quality Management 全面质量管理全面质量管理 Time-petition Time-petition 基于时间的竞争基于时间的竞争 Just-in-Time Inventory Just-in-Time Inventory JIT JIT 库存管理库存管理 Change Change ? The McGraw-panies, Inc., 2002 merce 电子商务 0109 234525423423452 ? Dr. Martin E. Taylor 5 Importance of Ethics in Accounting 会计职业道德的重要性? Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information. 会计职业道德使会计人员与会计信息的使用者之间能够建立相互诚信的关系。? panies and anizations, such as the Institute of Management Accountants (IMA), have written codes of ethics whic