The Accountant’s Role in the Organization презентация

Содержание

1. The Accountant’s Role in the Organization
2. Accounting Disciplines Financial Accounting – focus on
3. Some Major Differences between Financial and Managerial
4. Strategy and Management Accounting Strategy – specifies
5. Strategy and Management Accounting Management accounting helps
6. Management Accounting and Value Creating value
7. Management Accounting and Value The Value Chain:
8. Key Success Factors The dimensions of performance
9. Planning and Control Systems Planning selects goals,
10. Management Accounting Roles Problem Solver Scorekeeper Attention Director
11. Management Accounting Guidelines Cost – benefit approach
12. Organizational Structure and the Management Accountant A
13. Professional Ethics The four standards of ethical

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The Accountant’s Role in the Organization

Слайд 1CHAPTER 1
The Accountant’s Role
in the Organization

Слайд 2Accounting Disciplines
Financial Accounting – focus on external users and GAAP rules
Managerial

Accounting – focus on internal users and is not necessarily GAAP-driven. Also provides data for financial accounting. This includes:
Cost Accounting
Cost Management

Слайд 3Some Major Differences between Financial and Managerial Accounting
Managerial
Financial
Purpose
Primary Users
Focus
Rules
Time Span
Help Managers

Make Decisions

Communicate Financial Position

Internal Managers

External Stakeholders

Future Oriented

Past Oriented

Cost-benefit

GAAP

Varies

Annual/Quarter

Слайд 4Strategy and Management Accounting
Strategy – specifies how an organization matches its

own capabilities with the opportunities in the marketplace to accomplish its objectives
Strategic Cost Management – focuses specifically on the cost dimension within the overall strategy

Слайд 5Strategy and Management Accounting
Management accounting helps answer questions such as:
Who are

our most important customers?
What substitute products exist?
What is our critical resource?
Will we have enough cash to support our strategy?

Слайд 6Management Accounting and Value
Creating value is an important part of planning

and implementing strategy
Value is the usefulness a customer gains from a company’s product or service
Value Chain is the sequence of business functions in which customer usefulness is added to products or services

Слайд 7Management Accounting and Value
The Value Chain:
Research and Development
Design
Production
Marketing
Distribution
Customer Service
Management accounting can

provide information in each of these areas
Analysis can also include the supply chain

Слайд 8Key Success Factors
The dimensions of performance that customers expect, and that

are key to the success of a company include:
Cost and efficiency
Quality
Time
Innovation

Слайд 9Planning and Control Systems
Planning selects goals, predicts results, decides how to

attain goals, and communicates this to the organization
Budget – the most important planning tool
Control takes actions that implement the planning decision, decides how to evaluate performance, and provides feedback to the organization

Слайд 10Management Accounting Roles
Problem Solver
Scorekeeper
Attention Director

Слайд 11Management Accounting Guidelines
Cost – benefit approach is commonly used: benefits generally

must exceed costs as a basic decision rule
Behavioral and Technical Considerations – people are involved in decisions, not just dollars and cents
Different definitions of cost may be used for different applications

Слайд 12Organizational Structure and the Management Accountant
A typical structure might include:
CEO
CFO
Controller –

responsible for managerial and financial accounting
Treasury
Risk Management
Taxation
Internal Audit

Слайд 13Professional Ethics
The four standards of ethical conduct for management accountants as

advanced by the Institute of Management Accountants:
Competence
Confidentiality
Integrity
Objectivity

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The Accountant’s Role in the Organization презентация

Содержание

Слайд 1CHAPTER 1
The Accountant’s Role
in the Organization

Слайд 2Accounting Disciplines
Financial Accounting – focus on external users and GAAP rules
Managerial

Слайд 3Some Major Differences between Financial and Managerial Accounting
Managerial
Financial
Purpose
Primary Users
Focus
Rules
Time Span
Help Managers

Слайд 4Strategy and Management Accounting
Strategy – specifies how an organization matches its

Слайд 5Strategy and Management Accounting
Management accounting helps answer questions such as:
Who are

Слайд 6Management Accounting and Value
Creating value is an important part of planning

Слайд 7Management Accounting and Value
The Value Chain:
Research and Development
Design
Production
Marketing
Distribution
Customer Service
Management accounting can

Слайд 8Key Success Factors
The dimensions of performance that customers expect, and that

Слайд 9Planning and Control Systems
Planning selects goals, predicts results, decides how to

Слайд 10Management Accounting Roles
Problem Solver
Scorekeeper
Attention Director

Слайд 11Management Accounting Guidelines
Cost – benefit approach is commonly used: benefits generally

Слайд 12Organizational Structure and the Management Accountant
A typical structure might include:
CEO
CFO
Controller –

Слайд 13Professional Ethics
The four standards of ethical conduct for management accountants as

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The Accountant’s Role in the Organization презентация

Содержание

Слайд 1CHAPTER 1The Accountant’s Role in the Organization

Слайд 2Accounting DisciplinesFinancial Accounting – focus on external users and GAAP rulesManagerial

Слайд 3Some Major Differences between Financial and Managerial AccountingManagerialFinancialPurposePrimary UsersFocusRulesTime SpanHelp Managers

Слайд 4Strategy and Management AccountingStrategy – specifies how an organization matches its

Слайд 5Strategy and Management AccountingManagement accounting helps answer questions such as:Who are

Слайд 6Management Accounting and ValueCreating value is an important part of planning

Слайд 7Management Accounting and ValueThe Value Chain:Research and DevelopmentDesignProductionMarketingDistributionCustomer ServiceManagement accounting can

Слайд 8Key Success FactorsThe dimensions of performance that customers expect, and that

Слайд 9Planning and Control SystemsPlanning selects goals, predicts results, decides how to

Слайд 10Management Accounting RolesProblem SolverScorekeeperAttention Director

Слайд 11Management Accounting GuidelinesCost – benefit approach is commonly used: benefits generally

Слайд 12Organizational Structure and the Management AccountantA typical structure might include:CEOCFOController –

Слайд 13Professional EthicsThe four standards of ethical conduct for management accountants as

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Что такое ThePresentation.ru?

Слайд 1CHAPTER 1
The Accountant’s Role
in the Organization

Слайд 2Accounting Disciplines
Financial Accounting – focus on external users and GAAP rules
Managerial

Слайд 3Some Major Differences between Financial and Managerial Accounting
Managerial
Financial
Purpose
Primary Users
Focus
Rules
Time Span
Help Managers

Слайд 4Strategy and Management Accounting
Strategy – specifies how an organization matches its

Слайд 5Strategy and Management Accounting
Management accounting helps answer questions such as:
Who are

Слайд 6Management Accounting and Value
Creating value is an important part of planning

Слайд 7Management Accounting and Value
The Value Chain:
Research and Development
Design
Production
Marketing
Distribution
Customer Service
Management accounting can

Слайд 8Key Success Factors
The dimensions of performance that customers expect, and that

Слайд 9Planning and Control Systems
Planning selects goals, predicts results, decides how to

Слайд 10Management Accounting Roles
Problem Solver
Scorekeeper
Attention Director

Слайд 11Management Accounting Guidelines
Cost – benefit approach is commonly used: benefits generally

Слайд 12Organizational Structure and the Management Accountant
A typical structure might include:
CEO
CFO
Controller –

Слайд 13Professional Ethics
The four standards of ethical conduct for management accountants as