基本信息
文件名称：管理会计（第10版） 课件 Chapter 10 Strategic management accounting Performance evaluation and pricing in a competitive environment .ppt
文件大小：1.27 MB
总页数：30 页
更新时间：2025-03-26
总字数：约6千字
文档摘要

Chapter10Strategicmanagementaccounting:PerformanceevaluationandpricinginacompetitiveenvironmentManagementAccountingforDecisionMakersTenthEdition

LEARNINGOUTCOMESYoushouldbeableto:Discusstheroleofnon-financialmeasuresofperformanceinmanagementaccountinganddescribehowthebalancedscorecardattemptstointegratebothfinancialandnon-financialmeasuresDiscussthenatureofstrategicmanagementaccountinganddescribeitsroleinprovidinginformationaboutcompetitorsandcustomersExplaintheterm‘shareholdervalue’anddescribetheroleofEVA?inmeasuringanddeliveringshareholdervalue

LEARNINGOUTCOMES(Continued)Youshouldalsobeableto:Explainthetheoreticalunderpinningofpricingdecisionsanddiscussthepracticalissuesinvolvedindetermininganappropriatesellingpricefortheoutputofabusiness

ThestrategicplanningframeworkStep1Step2Step3Step4Step5Establishmission,visionandobjectivesUndertakeapositionanalysisIdentifyandassessthestrategicoptionsSelectstrategicoptionsandformulateplansPerformreviewandcontrol

StrategicmanagementaccountingTosupportthestrategicplanningprocess,managementaccountingmustbecomemoreconcernedwith:TheexternalenvironmentDevelopingmethodstohelpoutperformcompetitorsMonitoringandsuccessfullyimplementingbusinessstrategies

CompetitorprofilingCompetitorarrayCompetitoranalysis

Figure10.1FrameworkforcompetitoranalysisResourcesandcapabilitiesHowseriousisthethreat?AssumptionsWhatisthecompetitor’sviewoftheworld?StrategiesHowwillitgetthere?MissionandobjectivesWhereisthecompetitorgoing?Thecompetitor’slikely

actions

Customer-relatedcostsOrderhandlingVisitingcustomerDelivering

tocustomerHoldinginventoriesforcustomerGrantingcreditAfter-salessupportFigure10.2Customer-relatedcosts

AnalysingcustomerprofitabilityCustomerAplcBplcCplc%%%Grossprofit100.0100.0100.0Generalsellingandadministrativecosts5