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管理会计 双语课件 Management accounting

管理会计 双语课件 Management accounting
益原则 ) should be less than the benefits it provides.
01 会计信息的概念
Example
The following statements refer to qualities of good information:
（ⅰ） It should be communicated to the right person （ⅱ） It should always be completely accurate before it
关), Complete (完整 ), Accurate (准确 ), Clear (清楚), it should inspire confidence , it should be appropriately communicated , its volume should be manageable, it should be timely (及时 )and its cost (成本收
QUEห้องสมุดไป่ตู้TION
Accounting Information
C ONTENTS
1
信息的概念 The definition of
Information
2 信息的作用
The use of Information
3 案例
Case
01 会计信息的概念
Data and information
Data （ 数据 ） is the raw material for data processing.
01 会计信息的概念
Identify the users of TLC Daycare’s accounting information as internal(I) or external(E).

Lesson 6 Inventory management 英文管理会计课件 Management Accounting

Lesson 6 Inventory management 英文管理会计课件 Management Accounting
15
Topic 1: Inventory management and EOQ
Inventory Management
➢ Inventory Management is planning, coordinating, and controlling activities related to the flow of inventory into, through, and out of an organization
14,000 12,000 10,000 8,000 6,000 4,000 2,000
-
Annual relevant ordering costs
Annual relevant carring costs
Annual relevant total costs
Order Quantity in units
2. To satisfy customer demand. 3. To avoid shutting down manufacturing
facilities because of machine failure, defective parts, unavailable parts, or late delivery of parts. 4. To buffer against unreliable production processes. 5. To take advantage of discounts. 6. To hedge against future price increases.
choose the inventory quantity per order to minimize costs
13
Topic 1: Inventory management and EOQ

管理会计课件 英文

管理会计课件 英文

1 - 11 1-11 - 11111111h11111ythtr
The Nature of Planning and Controlling
Management Process Internal Accounting System
Budgets, Special Reports
Other information systems
Mayfair Starbucks Store, March 31, 20X1
Sales Less: Ingredients Store labor Other labor Utilities, etc. Total expenses Operating income
Budget $50,000
22,000 12,000 6,000 4,500 $44,500 $ 5,500
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1 - 14 1-11 - 14111111h11111ythtr
Budget: quantitative expression of a plan of action
Performance reports: compare actual results with budgeted amounts provide feedback by comparing results with plans highlight variances
Actual $50,000
24,500 11,600 6,050 4,500 $46,650 $ 3,350
Variance 0
$2,500 U 400 F 50 U 0 $2,150 U $2,150 U

《管理会计》课件全英文Acct_ch1_ManAcct_(Feb_25)

《管理会计》课件全英文Acct_ch1_ManAcct_(Feb_25)

1. Externally focused 2. Must follow externally imposed rules 3. Objective financial information
1 -23
Types of Information
For management accounting, the The restrictions imposed on financial accounting tend to financial or nonfinancial produce objectivebe much more information may and verifiable financial information. subjective in nature.
Continued
1 -3
Objectives
5. Describe the role of management accountants in an organization. 6. Explain the importance of ethical behavior for managers and management accountants. 7. List three forms of certification available to management accountants.
1 -12
Management Process
The Management Process is defined by the following activities: Planning Controlling Decision Making
Decision making is the process of choosing among competing alternatives.

Lesson 4 Decision Making 英文管理会计课件 Management Accounting

Lesson 4 Decision Making 英文管理会计课件 Management Accounting
Costs that are avoidable. Future costs that differ
between alternatives.
2020/6/17
The Concept of Relevant Cost Information
• Will you drive or fly to Florida for spring break?
2020/6/17
2: Different types of operating decisions
Learning objective • Using Incremental Analysis in different
operating decisions.
Required reading • Chapter 11, pages 301-318
decisions
Make or buy decisions
Joint product decisions
1: Relevant cost
Learning objective • Distinguish relevant from irrelevant
information in decisions situations.
decisions.
2020/6/17
Accepting Additional Business
The decision to accept additional business should be based on incremental costs and incremental revenues. Incremental amounts are those that occur if the company decides to accept the new business.

管理会计双语版总结PPT

管理会计双语版总结PPT
3
第四页，共七十三页。
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace Direct labor : trace Manufacturing overhead : allocate
Cost pool and allocation base Actual cost system vs. normal cost system Over-apply vs. under-apply
Three formulas (page 136)
Sensitivity analysis
8 第九页，共七十三页。
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit
(SP/unit * units) – (VC/unit * units) – FC = target profit
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Accounting rate of return
17
第十八页，共七十三页。
Chapter 9 : The Operating Budget
Different approaches to budgeting

管理会计英文课件


$ 0.026 $ 104 ???? $ 40 ???? ???? $ 25
12-9
Identifying Relevant Costs
Which costs and benefits are relevant in Cynthia’s decision? The cost of the car is a sunk cost and is not relevant to the current decision. The annual cost of insurance is not relevant. It will remain the same if she drives or takes the train.
12-3
Relevant Costs and Benefits
A relevant cost is a cost that differs between alternatives. A relevant benefit is a benefit that differs between alternatives.
Relaxing on the train is relevant even though it is difficult to assign a dollar value to the benefit.
The kennel cost is not relevant because Cynthia will incur the cost if she drives or takes the train.
However, the cost of gasoline is clearly relevant if she decides to drive. If she takes the train, the cost would not be incurred, so it varies depending on the decision.

管理会计英语英文版课件

owner’s equity, net income explains most of the change that takes place in owner’s equity during a period. Contributions and withdrawals by owners also affect owner’s equity.
Balance Sheet
As you know, the balance sheet reports assets, liabilities, and owners’ equity at a moment in time. The income statement summarizes revenue and expense transactions that occur during a period of time. Since revenue and expense transactions affect
Ex. assume that a machine has a cost of $4,900, an economic life of five years, and an estimated residual value of $400.
Annual depreciation expense=($4,900 - $400)/
There are several commonly used methods: straight-line, units-of-production , sum-of-theyears’ digits and declining-balance.
Methods of Calcine Method
The straight-line (SL) method allocates an equal

管理会计 双语课件 Management accounting


03 作业
High-Tech
Globalization
Economic Transition
03 作业 Need for innovation and relevant produces: – Activity-based management • ABC Improves accuracy of assigning costs
– Customer orientation
• Strategic positioning to maintain competitive advantage
• Value chain framework to focus on customer value
– Total quality management emphasized continuous improvement
1950-1980 1980-
Most of the product-costing and internal accounting procedures used in the last century were developed.
Emphasis of accounting information for internal management . Management accounting practices developed, including: Flexible budgeting, Standard costs, Variance analysis, transfer prices et al.
03 管理会计的定义
1 、国外会计学界的定义 1 ）狭义管理会计 管理会计知识为企业内部管理者提供规划和控制所需信息的内部会计。 • 为企业管理当局的管理目标服务。

管理会计英语培训课程PPT课件(45张)


Short-term and Long-term Pricing Considerations
• The length of time a firm must commit its production capacity to fill that order is important because a long-term capacity commitment to a marginally profitable order may:
– Managers make decisions about establishing or accepting a price for their products
– Even when prices are set by the market and the firm has little or no influence on product prices, management still has to decide the best mix of products to manufacture and sell
– Such a firm is a price taker, and it chooses its product mix given the prices set in the marketplace for its products
Ability To Influence Prices
– Firms in an industry with relatively little competition, who enjoy large market shares and exercise industry leadership, must decide what prices to set for their products
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Accounting-related Lenders Consultants Analysts Traders Managers Directors Underwriters Planners Appraisers

Financial Statements
Financial statements report on the financial performance and condition of an organization. There are four major financial statements Income Statement Balance Sheet Statement of Owner’s Equity Statement of Cash Flows

The system for recording debits and credits follows from the accounting equation: Assets = Liabilities + Owner’s Equity
Equity
Owner’s capital- Owner’s withdrawals+ RevenuesExpenses
Business Profit
Revenues: Amounts earned from selling products or services -Expenses: Costs incurred with revenues =Profit: Amounts earned from revenues less expenses incurred Loss occurs when expenses are more than revenues

The T-Account
The T-account is used as a simple tool for illustrating the balance in a given account . Account Title

(Left Side) Debit
(Right Side) Credit
Focus of Accounting
Identifying Economic Events Recording Economic Events Reporting and Analyzing Economic Events
Accounting and Technology



Reduces time, effort and cost of record-keeping Improves clerical accuracy Changes the way we store, process and summarize large masses of data
Normal Balances
The normal balance of each account refers to the debit or credit side where increases are recorded Assets= Liabilities + Owner’s Equity Debit Credit Debit Credit Debit Credit + + + Normal Normal Normal

Debits and Credits
Within every individual account, debits and credits have opposite effects.
Therefore, in an account where a debit is an increase, a credit is a decrease and vice versa.
Double-Entry Accounting
Double-entry accounting means every transaction affects and is recorded in at least two accounts. The total amount debited must equal the total amount credited for each transaction.
Accounting Equation

The accounting equation must remain in balance after each transaction.
Assets=Liabilities + Equity

The Account
The account is a detailed record of increases and decreases in specific assets, liabilities and equities. Asset Accounts Assets are resources controlled by an organization that have current and future benefits. cash, accounts receivable, notes receivable, office supplies, store supplies, prepaid insurance, equipment, buildings, land
ቤተ መጻሕፍቲ ባይዱ
A balance sheet reports on an organization’s financial position at a point in time The income statement , statement of owner’s equity and statement of cash flows report on performance over a period of time

Liabilities Accounts Liabilities are obligation to transfer assets or provide services to other entities. accounts payable, notes payable, unearned revenues, other liabilities Equity Accounts owner’s capital, owner’s withdrawal, revenues, expenses

Income Statement
Statement of Owner’s Equity
Balance Sheet
Fundamental Principles of Accounting Generally Accepted Accounting Principles (GAAP) 1.Business Entity Principle A business is accounted for separately from its owner or owners. 2. Objectivity Principle Financial statement information is supported by independent, unbiased evidence.
MODULE 1 UNDERSTANDING FINANCIAL STATEMENTS
Accounting Review
Power of Accounting
Accounting is a system that Identifies, Measures，Records, Communicates information that is Relevant, Reliable, Consistent, Comparable to help users make better decisions
Balance of an Account
An account balance is the difference between the increases and decreases in an account Total increases – Total decreases =Balance




Managerial accounting is the area of accounting aimed at serving the decisionmaking needs of internal users. It provides special purpose reports customize to meet the information needs of internal users. general accounting, cost accounting, budgeting,internal auditing, management consulting
Forms of Organization
Business :Sole Proprietorship , Partnership Corporation Non-business
Users of Accounting Information
Internal Users Managers ,Officers ,Internal Auditors Sales Managers ,Budget Officers Controller External Users Lenders ,Shareholders ,Government , Labour Unions ,External Auditors , Customers

Managerial General Accounting Cost Accounting Budgeting Internal Auditing Management -consulting services