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文件名称：亨格瑞成本与管理会计（第17版）教师手册全套 第1--24章 管理者与管理会计 ---业绩衡量、薪酬与跨国因素.pdf
文件大小：2.03 MB
总页数：302 页
更新时间：2025-06-17
总字数：约83.47万字
文档摘要

1TheManagerandManagement

Accounting

TRANSITIONNOTES

Thischapterintroducesthefive-stepdecision-makingprocessutilizedbymanagerstomakea

varietyofdecisions.Thisprocessbecomesanunderlyingthemeofthetextasitisappliedtoa

numberoftypesofdecisionsthroughoutthetext.Thestepsofthefive-stepdecision-making

processare(1)identifytheproblemanduncertainties,(2)obtaininformation,(3)make

predictionsaboutthefuture,(4)makedecisionsbychoosingamongalternatives,and(5)

implementthedecision,evaluateperformance,andlearn.Withtheemphasisonthefive-step

decisionprocess,materialrelatingtotheproblem-solving,scorekeeping,andattention-

directingrolesofthemanagementaccountantarestreamlined.Thereisalsoanincreased

emphasisonthelinkagebetweenthesetofbusinessfunctionsinthevaluechainandcustomer

expectationsaskeysuccessfactors.

EXERCISESAND

PROBLEMS

CORRELATIONCHART

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18182929

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