Managerial Accounting and the Business Environment(英文版)(ppt 30页).ppt
Managerial Accounting and the Business Environment Managerial Accounting and Financial Accounting Managerial accountingprovides informationfor managers of anorganization whodirect and controlits operations. Financial accountingprovides informationto stockholders,creditors and otherswho are outsidethe organization. Work of Management
Planning Controlling Directing and Motivating Planning and Control Cycle DecisionMaking Formulating Long-andShort-Term Plans (Planning) MeasuringPerformance (Controlling) Implementing the Plans(Directing and Motivating) Comparing ActualtoPlanned Performance (Controlling) Begin Differences Between Financial and Managerial Accounting Expanding Role of Managerial Accounting Increasing complexity andsize of organizations Rapid development andimplementation of technology Regulatoryenvironment World-widecompetition Increasedemphasison quality Factors thatincrease the need formanagerial accountinginformation The Changing Business Environment The Changing Business Environment Just-In-Time Total Quality Management Process Reengineering Theory of Constraints New tools for managers! Complete productsjust in time toship customers. Complete partsjust in time forassembly into products. Receive materialsjust in time forproduction. Scheduleproduction. Just-in-Time (JIT) Systems Receivecustomerorders. Flexibleworkforce Reducedsetup time Zero productiondefects Key Elements for a SuccessfulJIT System Improvedplant layout JIT purchasing Fewer, but more ultrareliable suppliers. Frequent JIT deliveries in small lots. Defect-free supplier deliveries.
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