managementaccountingandcontrolsystemsfor(ppt54)英-經(jīng)營(yíng)管理(已修改)
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【正文】 9 1 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Management Accounting and Control Systems for Strategic Purposes: Assessing Performance Over the Entire Value Chain Chapter 9 9 2 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 1 Discuss the concept of control. 9 3 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Management Accounting and Control Systems ?What is a management accounting and control system? ?It is a system that generates and uses information to help decision makers assess whether an anization is achieving its objectives. ?A system is in control if it is on the path to achieving its strategic objectives. 9 4 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Management Accounting and Control Systems The Cycle of Control Plan Monitor Evaluate Execute Correct 9 5 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Management Accounting and Control Systems ?Planning consists of developing an anization’s objectives, choosing activities to acplish the objectives, and selecting measures to determine how well the objectives were met. ?Execution is implementing the plan. ?Monitoring is the process of measuring the system’s current level of performance. 9 6 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Management Accounting and Control Systems ?Evaluation occurs when feedback about the system’s current level of performance is pared to the planned level. ?Correcting consists of taking the appropriate actions to return the system to an incontrol state. 9 7 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 2 Identify the characteristics of welldesigned management accounting and control systems (MACS). 9 8 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Characteristics of WellDesigned MACS ?A welldesigned management accounting and control system should include behavioral and technical considerations. ?What are some behavioral considerations? 1 Embedding the anization’s ethical code of conduct into MACS design 9 9 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Characteristics of WellDesigned MACS 2 Using a mix of short and longterm qualitative and quantitative performance measures 3 Empowering employees to be involved in decision making and MACS design 4 Developing an appropriate incentive system to reward performance 9 10 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Characteristics of WellDesigned MACS ?What are some technical considerations? 1 Relevance of the information generated 2 Scope of the system 9 11 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Characteristics of WellDesigned MACS ?The relevance of the information is measured by four characteristics: Accurate Timely Flexible Consistent 9 12 ? 2020 Prentice Hall Business Publishing Mana
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