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1、Management Accounting: Information that Creates Value,Chapter 1,Learning Objective 1,Appreciate the important role that management accounting information plays in both manufacturing, service, non-profit, and governmental organizations.,Management Accounting Information,What is management accounting
2、information? It is a value adding process of planning, designing, measuring, and operating nonfinancial and financial information systems that guides management action.,Management Accounting Information,Operational and Financial Data,Processing,Actions,Management Accounting Information,What are some
3、 examples of management accounting information? reported expenses of an operating department calculated costs of producing a product measurements of economic performance,Learning Objective 2,Discuss the significant differences between management accounting and financial accounting.,Financial Account
4、ing,Financial accounting is constrained by mandated reporting requirements: Financial Accounting Standards Board Securities and Exchange Commission International Accounting Standards Committee,Financial Accounting,Financial accounting provides information to external constituencies on past performan
5、ce.,Historically Oriented,Rules Driven,Objective and Aggregate,Financial Measures,Management Accounting,Management accounting systems provide information to managers and employees within the organization. Companies have discretion to design systems that provide information in order to make decisions
6、 about the organizations financial, physical, and human resources.,Management Accounting,Management accounting provides information to internal constituencies.,Current and Future Oriented,No Regulations,Subjective and Disaggregate,Financial, Operational, and Physical Measures,Learning Objective 3,Un
7、derstand how different people in the organization have different demands for management accounting information.,Diversity of Management Accounting Information,How does the demand for managerial accounting information vary among employees at different levels of the organization? Operational level Mid
8、dle and upper management Senior executives,Diversity of Management Accounting Information,At the operational level many repetitive activities are performed. Management accountants develop information about the standards for labor time, machine time, and materials usage for repetitive tasks.,Diversit
9、y of Management Accounting Information,How much detail should be presented? Disaggregate details How frequent should information be provided? Operational level information should be provided very frequently (usually daily).,Diversity of Management Accounting Information,What are the information need
10、s of middle and upper management? Middle and upper management need information to plan, supervise, and make decisions about financial and physical resources, products, services, and customers.,Diversity of Management Accounting Information,What type of information is used at the managerial level? Re
11、source utilization Efficiency and quality of performance Profitability,Diversity of Management Accounting Information,How much detail should be presented? More aggregate than at the operational level. How frequent should information be provided? Managerial level information should be provided freque
12、ntly (usually monthly).,Diversity of Management Accounting Information,What are the information needs of senior executives? Senior executives need strategic information to assess overall performance, to monitor operating departments, and for benchmarking.,Diversity of Management Accounting Informati
13、on,What type of information is used at the senior executives level? Profitability Customer loyalty and satisfaction Market opportunities and threats Technological innovations,Diversity of Management Accounting Information,How much detail should be presented? More aggregate than at the managerial lev
14、el. How frequent should information be provided? Executive level information should be provided less frequently than at the managerial level (annually or semi-annually).,Learning Objective 4,Appreciate how management accounting creates value for organizations and how it relates to operations, market
15、ing, and strategy.,Functions of Management Accounting,What are the functions of management accounting information? Operational control Product costing Customer costing Management control,Functions of Management Accounting,What is operational control? It provides feedback to employees and their manag
16、ers about the efficiency of activities being performed. What is product costing? It measures and assigns the costs of the activities performed to design and produce individual products and/or services.,Functions of Management Accounting,What is customer costing? It is assigning marketing, selling, distribution, and administrative costs to individual customers so that the cost of serving each customer can be calculated. What is management control? It is providing information a
