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1、ManageriaiAccountingandCostConceptsChapter2WorkofManagementDirectingandMotivatingControllingPlanningldentifyalternatives.Rorganizationsobjectives:.Developbudgetstoguideprogresstowardtheselectedalternative.MneieynenDirectingandMotivatingDirectingandmotivatinginvolvesmanagingday-to-dayactivitiestokeep
2、theorganizationrunningsmoothly.Employeeworkassignments.+Routineproblemsolving.hConflictresalution.+Effectivecommunications:.wnControllingThecontrolfunctionensuresthatplansarebeingfollowed.Feedbackintheformofperformancereportsthatcompareactualresultswiththebudgetareanessantialpartofthecontrelfunction
3、.hneieynePlanningandControlCycleFormulatinglong-andshort-termplans(Planning)ComparingactualT-toplanned_DecigJmp帕m宁n吨gMsiF5lsrs(Directingerformancs17irecc。n。ng)i|sndMotivating)_Measuringperformance(Controlling)BegineneiayreeLearningObjective1Ildentifythemajordifferencesandsimilaritiesbetweenfinancial
4、andmanagerialaccounting:JInchutou.COComparisonofFinancialandManagerialAccountingFinancialAccounting_ManagerialAccounting.UsersExternalpersonswhoManagerswhoplanformakefinancialdecisions|andcontrolanorganization.TimefocusHistoricalperspectiveFutureemphasis.VerifiabilityEmphasisonEmphasisonrelevancever
5、susrelevanceverifiabilityforplanningandcontrol.PrecisionversusEnbhasisnEmhasisontimelinessprecisionthneliness.SubjectPrimaryfocusisonFocusesonsegmentsthewholeorganizationofanorganization.GAAPMustfollowGAAPNeednotfollowGAAPandprescribedformatsoranyprescribedformat.RequirementMandatoryforNotexternalreportsMandatoryneieynenLearningObjective2ldentifyandgiveexamplesofeachofthethreebasicmanufacturingcost园伟仪洁口ManufacturingCostsTheProducthneieynen
