{成本管理成本控制}成本与管理会计亨格瑞第13版英文版CA01

1、The Accountants Role in the Organization,CHAPTER 1,LEARNING OBJECTIVES,Describe how cost accounting supports management accounting and financial accounting Understand how management accountants affect strategic decisions Describe the set of business functions in the value chain and Identify the dimensions of performance that customers are expecting of companies Explain the five-step decision making process and its role in management accounting Describe three guidelines management accountants fol

2、low in supporting managers Understand how management accounting fits into an organizations structure Understand what professional ethics means to management accountants,LEARNING OBJECTIVE 1 Describe how cost accounting supports management accounting and financial accounting,Accounting Discipline Overview,Managerial Accounting measures, analyzes and reports financial and nonfinancial information to help managers make decisions to fulfill organizational goals. Managerial accounting need not be GAA

3、P compliant. Financial Accounting focus on reporting to external users including investors, creditors, and governmental agencies. Financial statements must be based on GAAP.,Financial and Managerial Accounting,Financial Accounting focus on external users and GAAP rules P4 Managerial Accounting focus on internal users and is not necessarily GAAP-driven. Also provides data for financial accounting. This includes: Cost Accounting Cost Management,Cost Accounting,Provides information for both managem

4、ent accounting and financial accounting. It measures and reports financial and non-financial data that relates to the cost of acquiring or consuming resources by an organisation.,Cost management,The approaches and activities of managers to use resources to increase value to customers and to achieve organizational goals Amounts and kinds of material used Changes in plant processes Changes in product designs . Linked with revenue and profits Cost management continuous reduction in costs,Major Diff

5、erences Between Financial & Managerial Accounting,LEARNING OBJECTIVE 2 Understand how management accountants affect strategic decisions,Strategy and Management Accounting,Strategy specifies how an organization matches its own capabilities with the opportunities in the marketplace to accomplish its objectives P5,Generic Strategies,There are three generic (primary) strategies: Differentiation Focus (niche marketing) Cost leadership,Strategy and Management Accounting , conts.,Management accounting

6、helps answer important questions such as: Who are our most important customers, and how do we deliver value to them? What substitute products exist in the marketplace, and how do they differ from our own? What is our critical capability? Will we have enough cash to support our strategy or will we need to seek additional sources?,Strategy and Management Accounting , conts.,Strategic Cost Management focuses specifically on the cost dimension within a firms overall strategy,Strategy and Management

7、Accounting , conts.,Cant be all things to all people. Be best at doing a few things. Then expand on those core competencies. Apple Google,细分市场（先锋石油）,LEARNING OBJECTIVE 3 Describe the set of business functions in the value chain and Identify the dimensions of performance that customers are expecting of companies,Management Accounting and Value,Creating value is an important part of planning and implementing strategy P6 Value is the usefulness a customer gains from a companys product or service Va

8、lue Chain is the sequence of business functions in which customer usefulness is added to products or services,The Value-Chain consists of: Research & Development Design Production Marketing Distribution Customer Service, 2009 Pearson Prentice Hall. All rights reserved.,Management Accounting and Value, conts.,The Value Chain Illustrated,Management Accounting and Value, conts.,The Value Chain:P6 Research and Development involves generating and experimenting with new ideas related to new products,

9、services, or processes. The Design function undertakes detailed planning and engineering of products, services, or processes.,Management Accounting and Value , conts.,The Value Chain:P6 Production is acquiring, coordinating, and assembling resources to produce a product or deliver a service. Marketing involves promoting and selling products or services to customers. Distribution is the process of delivering the products or services to customers. Customer Service provides after-sale support to customers.,Reduce costs in each category Improve efficiency Help managers make cost-benefit tradeoffs,Management Accounting and Value , conts.,Value Chain Components,A Supply Chain Implementation,Key Success Factors,The dimensions of performance that customers expect, and that are key to the success of a company include:P7 Cost and efficiency Determine what customers are willing to pay for a product or service and set a “target price.” By subtracting the desired profit, the company can then wo

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