中国石油大学（北京）工商管理学院管理会计双语课件Chapter1 Managment Accounting-Informtion Thant Creates Value.pptVIP

下载本文档

0
0
约2.02万字
约 51页
2019-05-14 发布于广东
举报
版权申诉

中国石油大学（北京）工商管理学院管理会计双语课件Chapter1 Managment Accounting-Informtion Thant Creates Value.ppt

1、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

Management Accounting:Information That Creates Value Chapter 1 Management Accounting Information The institute of Management Accountants has defined management accounting as: A value-adding continuous improvement process of planning, designing, measuring and operating both nonfinancial information systems and financial information systems that guides management action, motivates behavior, and supports and creates the cultural values necessary to achieve an organization’s strategic, tactical and operating objectives Management Accounting Information Management accounting provides both financial information and nonfinancial information The role of management information supports strategic (planning), operational (operating) and control (performance evaluation) management decision making In short, management accounting information is pervasive and purposeful Management Accounting Information Examples of management accounting information include: The reported expense of an operating department, such as the assembly department of an automobile plant or an electronics company The costs of producing a product The cost of delivering a service The cost of performing an activity or business process – such as creating a customer invoice The costs of serving a customer Management Accounting Information Management accounting also produces measures of the economic performance of decentralized operating units, such as: Business units Divisions Departments These measures help senior managers assess the performance of the company’s decentralized units Management Accounting Information Management accounting information is a key source of information for decision making, improvement, and control in organizations Effective management accounting systems can create considerable value to today’s organizations by providing timely and accurate information about the activities required for their success Changing Focus Traditionally, management accounting information has been financial