tailieunhanh - Management accounting: Information for creating and managing value (4/e): Chapter 1 - Kim Langfield-Smith, Helen Thorne

Chapter 1 "Management accounting: information for managing resources and creating value". The objectives of this chapter are to introduce: Organisations in the 21st century, what is management accounting? Management accountants within organisations. Inviting you refer. | Chapter 1 Management accounting: information for managing resources and creating value 1- Australian organisations in the 21st century Increasing global competition in the 1990s Reduction/elimination of input tariffs, quotas and bounties Deregulation of telecommunications industries Corporatisation and privatisation of public sector Changes in the regulation of labour markets continued 1- Australian organisations in the 21st century Shift from primary production to resources and now to service-based economy Increasing customer demands Rise of the internet and e-commerce New organisational structures, strategies and management philosophies 1- What is management accounting? the processes and techniques that focus on the effective use of organisational resources to support managers in their tasks of enhancing both customer value and shareholder value continued 1- What is management accounting? Customer value The value that a customer places on particular features of a product or service Shareholder value The value that shareholders or owners place on a business Resources Financial and non-financial, including information, work processes, employees, committed customers and suppliers 1- Management accounting systems An information system that produces the information required by managers to manage resources and create value Includes regular estimates of the cost of goods and services, information for planning and controlling operations and information for measuring performance Ad-hoc information to satisfy managers’ short-term and long-term decision-making needs 1- Management accounting information Focus is on the needs of managers within the organisation Great flexibility in the nature of information that is supplied Influenced by Production and service technologies, organisational structure, organisational size, level of sophistication of computer systems Relevant to senior managers through to operational managers 1- Differences between | Chapter 1 Management accounting: information for managing resources and creating value 1- Australian organisations in the 21st century Increasing global competition in the 1990s Reduction/elimination of input tariffs, quotas and bounties Deregulation of telecommunications industries Corporatisation and privatisation of public sector Changes in the regulation of labour markets continued 1- Australian organisations in the 21st century Shift from primary production to resources and now to service-based economy Increasing customer demands Rise of the internet and e-commerce New organisational structures, strategies and management philosophies 1- What is management accounting? the processes and techniques that focus on the effective use of organisational resources to support managers in their tasks of enhancing both customer value and shareholder value continued 1- What is management accounting? Customer value The value that a customer places on particular features of a

• Kế toán - Kiểm toán
• Management accounting
• Lecture Management accounting
• Managing resources
• Australian organisations
• Management accounting information
• Management accounting systems
• Financial accounting
• Management accountants
• Business environment
• Bài giảng Kế toán quản trị
• Nature of management accounting
• Component of accounting system
• Managerial accounting
• Costing systems
• Environmental management accounting
• Cst accounting in action
• Management cost accounting
• Accounting for management
• Cost accounting in action
• Advanced fraud
• Emphasis on cost
• Managing value
• Social management accounting
• Corporate social responsibility
• Paper F2
• Revision kit 2016
• Document management accounting
• Management accounting Review
• Implementation of management accounting
• Study text 2016
• Tiếng Anh kinh doanh
• F2 Management Accounting
• ACCA Paper F2
• Paper F2 Management Accounting
• Book ACCA Management Accounting
• Lecture Advanced management accounting
• Bài giảng Kế toán quản trị nâng cao
• Advanced management accounting
• Inflation accounting
• Current purchasing power method
• Current cost accounting method