【文章內容簡介】 ual results. This makes budgeting a control tool in addition to a planning tool. Often this is acplished by the use of a performance report. ? Learn. If the results were not as planned, find out why. Use this information to improve the decisionmaking process for future decisions. Planning and Control Systems ? Collectively the four preceding steps are known as planning ? Planning： selects goals, predicts results, decides how to attain goals, and municates this to the anization ? Budget – the most important planning tool ? Control： takes actions that implement the planning decision, decides how to evaluate performance, and provides feedback to the anization ?LEARNING OBJECTIVE 5 ?Describe three guidelines management accountants follow in supporting managers Management Accounting Roles ? Problem Solver ? Scorekeeper ? Attention Director Management Accounting Guidelines ? Costbenefit approach. Always ask if the benefits from undertaking the activity exceed the costs of doing so. P12 ? Behavioral considerations. Consider the motivational aspect of the decision. ? Will the managers and employees be motivated to work toward the goals of the anization? ? Technical considerations. This provides managers with appropriate information at appropriate intervals to assist in decision making. Management Accounting Guidelines , conts. ? Different costs for different purposes. Much of this book is about alternative ways to pute costs. ? In determining the cost, the first question that should be asked is “What is the purpose of this cost number?” ? Performance evaluation, external reporting, internal decision making are three different purposes that might require a different view of cost. 成本對象 舉例 成本種類 產品 洗衣機 產品成本 勞務 洗衣服務 勞務成本 作業(yè) 檢驗產品質量 作業(yè)成本 質量 廢品 質量成本 工作計劃 部門發(fā)展計劃 計劃成本 Different costs for different purposes ?LEARNING OBJECTIVE 6 ?Understand how management accounting fits into an anization’s structure Organizational Structure and the Management Accountant ? Most anizations distinguish between line and staff relationships. P13 ? Line management is directly responsible for attaining the goals of the anization. Production is a line function. ? Staff management supports line management with advice and assistance. ? Accounting and human resources are two examples of staff management functions. Line and Staff Relationships Line positions are directly related to achievement of the basic objectives of an anization. ?Example: Production supervisors in a manufacturing plant. Staff positions provide advice and assistance to line management ?Example: Cost accountants in the manufacturing plant. P14 Organizational Structure and the Management Accountant, conts. ? The Chief Financial Officer or CFO (also called the finance director) is the executive responsible for overseeing the financial operations of an anization. Included among the responsibilities of the CFO are several functions: ? Controller provides financial information to managers and shareholders and oversees the overall operations of the accounting system. Organizational Structure and the Management Accountant , conts. ? The Treasury function includes banking, financing, investments, and cash management. ? Risk Management includes managing the financial risk of interest rate and exchange rate changes as well as derivatives management. ? Taxation includes ine taxes, sales taxes, and international tax planning. Organizational Structure and the Management Accountant, conts. ? Investor Relations responds to and interacts with shareholders. ? The scope and importance of Internal Audit has increased in recent years and now includes reviewing and analyzing financial and other records to attest to the integrity of the anization’s financial reports and adherence to policies and procedures. ?LEARNING OBJECTIVE 7 ?Understand what professional ethics means to management accountants Abandoning ethical standards in business would lead to a lower quality of life with less desirable goods and services at higher prices. Why Have Ethical Standards? W