管理会计英文讲义 1 Management Accounting A Business Partner.pdf

ManagementAccounting

ABusinessPartner

Chapter16

PowerPointAuthors:

SusanCoomerGalbreath,Ph.D.,CPA

CharlesW.Caldwell,D.B.A.,CMA

JonA.Booker,Ph.D.,CPA,CIA

CynthiaJ.Rooney,Ph.D.,CPA

McGraw-Hill/IrwinCopyright©2012TheMcGraw-HillCompanies,Inc.

ManagementAccounting

ABusinessPartner

—Toexplainthethreeprinciplesguidingthedesignof

managementaccountingsystems.

—Todescribethethreebasictypesofmanufacturing

costs.

—Todistinguishbetweenproductandperiodcosts.

—Todescribehowmanufacturingcostsflowthrough

perpetualinventoryaccounts.

—Todistinguishbetweendirectandindirectcosts.

—Toprepareascheduleofthecostoffinishedgoods

manufactured.

1-2

LearningObjective

Toexplainthethree

principlesguidingthe

designofmanagement

accountingsystems.

LO1

16-3

ManagementAccounting:

BasicFramework

Managementaccountingand

assigningdecision-makingauthority.

Accountingsystemshelptoidentify

whohasauthorityoverassets.

Accountinginformationsupports

planninganddecision-making.

Accountingreportsprovideameansof

monitoring,evaluating,andrewardingperformance.

16-4

ManagementAccountingSystem

Framework