基本信息
文件名称：管理会计（第10版）课件汇总 麦克雷尼 第1---6章 Introduction to management accounting---Budgeting.ppt
文件大小：2.14 MB
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更新时间：2025-03-26
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文档摘要

ManagementAccountingforDecisionMakersTenthEditionChapter1Introductiontomanagementaccounting

LEARNINGOUTCOMESYoushouldbeableto:Discusstheissuestobeconsideredwhensettingthelong-termdirectionofabusinessIdentifythepurposeofabusinessanddiscussthewaysinwhichabusinessmaybeorganisedandmanagedExplainthechangesthathaveoccurredovertimeinboththeroleofthemanagementaccountantandthekindofinformationprovidedbymanagementaccountingsystemsExplaintheroleofmanagementaccountingwithinabusinessanddescribethekeyprinciplesuponwhichmanagementaccountingrests

MajortasksoftheboardSettingtheoveralldirectionandstrategyforthebusinessMonitoringandcontrollingtheactivitiesofthebusinessCommunicatingwithshareholdersandothersconnectedwiththebusinessTheboardofdirectorsischargedwiththreemajortasks:

BoardofdirectorsFinanceHumanresourcesOperationsMarketingFigure1.1Adepartmentalstructureorganisedaccordingtobusinessfunctions

Figure1.2AdivisionalorganisationalstructureBoardofdirectorsNorthDivisionSouthDivisionEastDivisionWestDivisionFinanceMarketingOperationsFinanceMarketingOperationsFinanceMarketingOperationsFinanceMarketingOperationsOtherOtherOtherOther

ThechangingbusinessenvironmentIncreasingsophisticationofcustomersDevelopmentofglobaleconomyRapidchangesintechnologyDeregulationofdomesticmarketsIncreasingpressurefromownersIncreasingvolatilityoffinancialmarketsIdentifiedreasonsinclude:

Figure1.3Thelevelofsatisfactionwith,andusageof,strategicplanningSource:Rigby,D.andBilodeau,B.(2018)ManagementToolsandTrends2018,BainandCompany.

Figure1.4ThestrategicmanagementframeworkPerform,reviewandcontrolSelectstrategicoptionsandformulateplansIdentifyandassessthestrategicoptionsUndertakeapositionanalysisEstablishmission,visionandobjectives

SWOTanalysisofthebusinessWeaknessesSWOTanalysisOpportunitiesStr