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Managerial Accounting and the Business Environment(英文版)(ppt 30页).ppt


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Managerial Accounting and the Business Environment
Managerial Accounting and Financial Accounting
Managerial accounting provides information for managers of an organization who direct and control its operations.
Financial accounting provides information to stockholders, creditors and others who are outside the organization.
Work of Management

Planning
Controlling
Directing and Motivating
Planning and Control Cycle
Decision Making
Formulating Long-and Short-Term Plans (Planning)
Measuring Performance (Controlling)
Implementing the Plans (Directing and Motivating)
Comparing Actual to Planned Performance (Controlling)
Begin
Differences Between Financial and Managerial Accounting
Expanding Role of Managerial Accounting
Increasing complexity and size of organizations
Rapid development and implementation of technology
Regulatory environment
World-wide competition
Increased emphasis on quality
Factors that increase the need for managerial accounting information
The Changing Business Environment
The Changing Business Environment
Just-In-Time
Total Quality Management
Process Reengineering
Theory of Constraints
New tools for managers!
Complete products just in time to ship customers.
Complete parts just in time for assembly into products.
Receive materials just in time for production.
Schedule production.
Just-in-Time (JIT) Systems
Receive customer orders.
Flexible workforce
Reduced setup time
Zero production defects
Key Elements for a Successful JIT System
Improved plant layout
JIT purchasing
Fewer, but more ultrareliable suppliers.
Frequent JIT deliveries in small lots.
Defect-free supplier deliveries.

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