主题列表信息控制决策财务会计成本会计管理topic for management1ch1.pptx

Ch1Accountingformanagement

Topiclist?InformationPlanning,controlanddecisionmakingFinancialaccounting,costaccountingandmanagementaccounting

TOPIC1Information1.1DataandinformationData（数据）istherawmaterialfordataprocessing.Information（信息）isprocesseddatathatismeaningfultothepersonwhoreceivesit.DataInformationrules

Goodinformationshouldberelevant(相关),Complete(完整),Accurate(准确),Clear(清楚),itshouldinspireconfidence,itshouldbeappropriatelycommunicated,itsvolumeshouldbemanageable,itshouldbetimely(及时)anditscost(成本收益原则)shouldbelessthanthebenefitsitprovides.1.2Qualitiesofgoodinformationp4

Example:Thefollowingstatementsrefertoqualitiesofgoodinformation:（ⅰ）Itshouldbecommunicatedtotherightperson（ⅱ）Itshouldalwaysbecompletelyaccuratebeforeitisused.（ⅲ）Itshouldbeunderstandablebytherecipiend.Whichoftheabovestatementsarecorrect?

A（i）and（ii）only

B（i）and（iii）only

C（ii）and（iii）only

D（i）,（ii）and（iii）B

TOPIC2Planning,controlanddecisionmaking

(计划、控制和决策)INFORMATIONcanbeusedforplanning.Controlanddecisionmaking.Planninginvolvesthefollowing:Establishingobjectives.Selectingappropriatestrategiestoachievetheobjectives.

2.1Objectives(1)Maximizeprofits(2)Maximizeshareholdervalue（股东价值，股东财富）(3)Minimizecosts(4)Maximizerevenue（收入）(5)Increasemarketshare（市场份额）

2.2Planningp8高层Strategy战略Tactic战术Operation经营中层基层Theplanningprocessp9

Long-termPlanningShort-termPlanningStrategicplantacticalplanoperationalplanStrategicinformationtacticalinformationoperationalinformation

Examples:

Thefollowingstatementrefertostrategicplanning:

（ⅰ）Itisconcernedwithquantitativeandqualitativematters.

（ⅱ）Itismainlyundertakenbymiddlemanagementinanorganization.

（ⅲ）Itisconcernedpredominantlywiththelongterm.

Whichofthestatementsarecorrect?

A（ⅰ）and（ⅱ）only