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成本管理会计书后题答案.
CHAPTER 1 questions for writing and discussion
1. A management accounting information system is an information system that produces outputs using inputs and processes needed to satisfy specific managerial objectives.
2. The inputs of a management accounting information system are economic events. The processes transform the inputs into outputs and are such things as collecting, measuring, storing, analyzing, reporting, and managing. Typical outputs include special reports, product costs, customer costs, performance reports, budgets, and personal com munication.
3. The three objectives of a management accounting information system are listed as follows: To provide information for costing out services, products, and other objects of interest to management; to provide information for planning, controlling, evaluation, and continuous improvement; and to provide information for decision making.
4. All organizations—manufacturing, merchan-dising, and services—must have a good management accounting information system. Management accounting concepts and procedures are not restricted to any one type of organization.
5. The users of management accounting information are managers and workers within the organization. Anyone internal to an organization is a potential user of management accounting information.
6. Management accounting information is used to cost out objects (for example, services and products) and to aid in planning, controlling, evaluation, continuous improvement, and decision making.
7. Both financial and nonfinancial information should be provided by the management accounting information system. Nonfinancial information provides insights useful for controlling operations—it is easily used by operational workers. Financial information is critical for evaluating the success of operational control.
8. Continuous improvement means searching for ways of increasing overall efficiency and productivity of activities by reducing waste, increasing quality, and reducing
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