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Презентация на тему The Accountant’s Role in the Organization

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2. Accounting DisciplinesFinancial Accounting – focus on external
3. Some Major Differences between Financial and Managerial
4. Strategy and Management AccountingStrategy – specifies how
5. Strategy and Management AccountingManagement accounting helps answer
6. Management Accounting and ValueCreating value is
7. Management Accounting and ValueThe Value Chain:Research and
8. Key Success FactorsThe dimensions of performance that
9. Planning and Control SystemsPlanning selects goals, predicts
10. Management Accounting RolesProblem SolverScorekeeperAttention Director
11. Management Accounting GuidelinesCost – benefit approach is
12. Organizational Structure and the Management AccountantA typical
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Accounting DisciplinesFinancial Accounting – focus on external users and GAAP rulesManagerial Accounting – focus on internal users and is not necessarily GAAP-driven. Also provides data for financial accounting. This includes:Cost AccountingCost Management

CHAPTER 1The Accountant’s Role in the Organization

Some Major Differences between Financial and Managerial AccountingManagerialFinancialPurposePrimary UsersFocusRulesTime SpanHelp Managers Make

Strategy and Management AccountingStrategy – specifies how an organization matches its own

Strategy and Management AccountingManagement accounting helps answer questions such as:Who are our

Management Accounting and ValueCreating value is an important part of planning

Management Accounting and ValueThe Value Chain:Research and DevelopmentDesignProductionMarketingDistributionCustomer ServiceManagement accounting can provide

Key Success FactorsThe dimensions of performance that customers expect, and that are

Planning and Control SystemsPlanning selects goals, predicts results, decides how to attain

Management Accounting RolesProblem SolverScorekeeperAttention Director

Management Accounting GuidelinesCost – benefit approach is commonly used: benefits generally must

Organizational Structure and the Management AccountantA typical structure might include:CEOCFOController – responsible

Professional EthicsThe four standards of ethical conduct for management accountants as advanced

Слайды презентации

Слайд 2 Accounting Disciplines
Financial Accounting – focus on external users

Accounting DisciplinesFinancial Accounting – focus on external users and GAAP rulesManagerial

and GAAP rules
Managerial Accounting – focus on internal users

and is not necessarily GAAP-driven. Also provides data for financial accounting. This includes:
Cost Accounting
Cost Management

Слайд 3 Some Major Differences between Financial and Managerial Accounting
Managerial
Financial
Purpose
Primary

Users
Focus
Rules
Time Span
Help Managers Make Decisions
Communicate Financial Position
Internal Managers
External Stakeholders
Future

Oriented

Past Oriented

Cost-benefit

GAAP

Varies

Annual/Quarter

Слайд 4 Strategy and Management Accounting
Strategy – specifies how an

Strategy and Management AccountingStrategy – specifies how an organization matches its

organization matches its own capabilities with the opportunities in

the marketplace to accomplish its objectives
Strategic Cost Management – focuses specifically on the cost dimension within the overall strategy

Слайд 5 Strategy and Management Accounting
Management accounting helps answer questions

Strategy and Management AccountingManagement accounting helps answer questions such as:Who are

such as:
Who are our most important customers?
What substitute products

exist?
What is our critical resource?
Will we have enough cash to support our strategy?

Слайд 6 Management Accounting and Value
Creating value is an important

part of planning and implementing strategy
Value is the usefulness

a customer gains from a company’s product or service
Value Chain is the sequence of business functions in which customer usefulness is added to products or services

Слайд 7 Management Accounting and Value
The Value Chain:
Research and Development
Design
Production
Marketing
Distribution
Customer

Service
Management accounting can provide information in each of these

areas
Analysis can also include the supply chain

Слайд 8 Key Success Factors
The dimensions of performance that customers

Key Success FactorsThe dimensions of performance that customers expect, and that

expect, and that are key to the success of

a company include:
Cost and efficiency
Quality
Time
Innovation

Слайд 9 Planning and Control Systems
Planning selects goals, predicts results,

Planning and Control SystemsPlanning selects goals, predicts results, decides how to

decides how to attain goals, and communicates this to

the organization
Budget – the most important planning tool
Control takes actions that implement the planning decision, decides how to evaluate performance, and provides feedback to the organization

Слайд 10 Management Accounting Roles
Problem Solver
Scorekeeper
Attention Director

Слайд 11 Management Accounting Guidelines
Cost – benefit approach is commonly

Management Accounting GuidelinesCost – benefit approach is commonly used: benefits generally

used: benefits generally must exceed costs as a basic

decision rule
Behavioral and Technical Considerations – people are involved in decisions, not just dollars and cents
Different definitions of cost may be used for different applications