管理会计第一章文档.ppt

1-1 * When you have finished studying this chapter, you should be able to: 1. Describe the major users and uses of accounting information. 2. Describe the cost-benefit and behavioral issues involved in designing an accounting system. 3. Explain the role of budgets and performance reports in planning and control. 4. Discuss the role accountants play in the company’s value-chain functions. 5. Explain why accounting is important in a variety of career paths. 6. Identify current trends in management accounting. 7. Explain why ethics and standards of ethical conduct are important to accountants. Copyright 2003 Prentice Hall Publishing * When you have finished studying this chapter, you should be able to: 1. Describe the major users and uses of accounting information. 2. Describe the cost-benefit and behavioral issues involved in designing an accounting system. 3. Explain the role of budgets and performance reports in planning and control. 4. Discuss the role accountants play in the company’s value-chain functions. 5. Explain why accounting is important in a variety of career paths. 6. Identify current trends in management accounting. 7. Explain why ethics and standards of ethical conduct are important to accountants. Copyright 2003 Prentice Hall Publishing * 1-1 * The basic purpose of accounting information is to help decision makers—company presidents, production managers, hospital or school administrators, investors, and others. Decision making—choice from among a set of alternative courses of action designed to achieve some objective—drives the need for accounting information. Regardless of who is making the decision, understanding accounting information allows for a more informed, and better, decision. Both internal parties (managers) and external parties use accounting information, but they often demand different types of information and use it in different ways. Management accounting produces information for managers within an organization. It is the proces