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Lecture Management accounting (5e): Chapter 1 - Kim Langfield-Smith

Chapter 1 - Management accounting: information for creating value and managing resources. In this chapter students will be able to: Australian organisations in the 21st century, what is management accounting? management accounting and financial accounting information, management accountants within organisations, management accounting processes and techniques, planning and control, Important considerations in the design of management accounting systems,. | Chapter 1 Management accounting: information for creating value and managing resources 1- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Australian organisations in the 21st century What is management accounting? Management accounting and financial accounting information Management accountants within organisations Management accounting processes and techniques Planning and control Important considerations in the design of management accounting systems Management accounting and the changing business environment 1- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Australian organisations in the 21st century Increasing global competition in the 1990s Reduction or elimination of input tariffs, quotas and bounties Deregulation of telecommunications industry . | Chapter 1 Management accounting: information for creating value and managing resources 1- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Australian organisations in the 21st century What is management accounting? Management accounting and financial accounting information Management accountants within organisations Management accounting processes and techniques Planning and control Important considerations in the design of management accounting systems Management accounting and the changing business environment 1- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Australian organisations in the 21st century Increasing global competition in the 1990s Reduction or elimination of input tariffs, quotas and bounties Deregulation of telecommunications industry Corporatisation and privatisation of public sector bodies competing with private sector Changes in the regulation of labour markets 1- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith (Cont.) Australian organisations in the 21st century (cont.) Shift from primary production to exporter of resources, to manufacturer, to resurgence of mineral resources Australia is primarily a service-based economy Rapid and unpredictable change Increasing customer demands Rise of the Internet and e-commerce Climate change New organisational structures, strategies and management philosophies 1- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith What is management accounting? the processes and techniques that focus on the effective and efficient use of organisational resources to support managers in their tasks