管理會(huì)計(jì)英文課后習(xí)題答案高等教育出社chapter

1、11管理會(huì)計(jì)（高等教育出版社）管理會(huì)計(jì)（高等教育出版社）于增彪（清華大學(xué)）改編余緒纓（廈門(mén)大學(xué)）審校CHAPTER1INTRODUCTION:THEROLEHISTYDIRECTIONOFMANAGEMENTACCOUNTINGQUESTIONSFWRITINGDISCUSSION1.Amanagementaccountinginfmationsystemisaninfmationsystemthatproducesoutputsusi

2、nginputsprocessesneededtosatisfyspecificmanagerialobjectives.2.Theinputsofamanagementaccountinginfmationsystemareeconomicevents.Theprocessestransfmtheinputsintooutputsaresuchthingsascollectingmeasuringstinganalyzingrepti

3、ngmanaging.Typicaloutputsincludespecialreptsproductcostscustomercostsperfmancereptsbudgetspersonalcommunication.3.Thethreeobjectivesofamanagementaccountinginfmationsystemarelistedasfollows:Toprovideinfmationfcostingoutse

4、rvicesproductsotherobjectsofinteresttomanagementtoprovideinfmationfplanningcontrollingevaluationcontinuousimprovementtoprovideinfmationfdecisionmaking.4.Allganizations—manufacturingmerchandisingservices—musthaveagoodmana

5、gementaccountinginfmationsystem.Managementaccountingconceptsproceduresarenotrestrictedtoanyonetypeofganization.5.Theusersofmanagementaccountinginfmationaremanagerswkerswithintheganization.Anyoneinternaltoanganizationisap

6、otentialuserofmanagementaccountinginfmation.6.Managementaccountinginfmationisusedtocostoutobjects(fexampleservicesproducts)toaidinplanningcontrollingevaluationcontinuousimprovementdecisionmaking.7.Bothfinancialnonfinanci

7、alinfmationshouldbeprovidedbythemanagementaccountinginfmationsystem.Nonfinancialinfmationprovidesinsightsusefulfcontrollingoperations—itiseasilyusedbyoperationalwkers.Financialinfmationiscriticalfevaluatingthesuccessofop

8、erationalcontrol.8.Continuousimprovementmeanssearchingfwaysofincreasingoverallefficiencyproductivityofactivitiesbyreducingwasteincreasingqualityreducingcosts.9.Employeeempowermentisallowingoperationalwkerstoplancontrolma

9、kedecisionswithoutexplicitauthizationfromdlehigherlevelmanagers.10.Operationalwkersmustbeinfmedsothattheycanevaluatemonittheeffectivenessoftheirdecisions.11.Planningestablishesperfmancestardsfeedbackcomparesactualperfman

10、cewithplannedperfmancecontrollingusesfeedbacktoevaluatedeviationsfromplans.33meaccurateproductcostswasnotoffsetbytheincrementalbenefitsofimproveddecisionmaking.Howeversignificantchangesinthecompetitiveenvironmenthaveincr

11、easedthecostofmakingbaddecisionsthusincreasingthebenefitsofmeaccurateinfmation.Alsoinfmationtechnologyhasdecreasedthecostofprocessingdata.Thesetwoeventshaveledtoademfanimprovedmanagementaccountinginfmationsystem.15.Activ

12、itybasedmanagementisanimptantapproachthatfocusesmanagement’sattentiononactivitieswiththeobjectiveofimprovingthevaluereceivedbythecustomertheprofitachievedbyprovidingthisvalue.Itisimptantbecauseitistheheartofthecontempary

13、managementaccountingsystemofferingincreasedaccuracyinproductcosting(throughtheuseofactivitycosting)theabilitytoevaluatecontrolactivities(throughprocessvalueanalysis).16.Customervalueisthedifferencebetweencustomerrealizat

14、ion(whatacustomerreceives)customersacrifice(whatacustomergivesup).Focusingoncustomervaluefcesmanagerstoconsidertheentiresetofvaluechainactivitiesincludingwhathappensafteraproductissold.Thiscreatesademfabroadersetofinfmat

15、ionthanthatfoundinatraditionalsystem.17.Theinternalvaluechainisthesetofactivitiesrequiredtodesigndevelopproducemarketdistributeserviceaproduct(theproductcanbeaservice).Toincreasecustomervaluemanagersmustassesstheeffectea

16、chactivityinthechainhasoncustomervaluekeepingthosethataddvalueeliminatingthosethatdonot.18.Industrialvaluechainisthelinkedsetofvaluecreatingactivitiesfromrawmaterialsthroughtheendusecustomer.Understingtheindustrialvaluec

17、hainisimptantbecauseitenablesamanagertoidentifytheimptantinternalexternallinkagesusetheselinkagestocreateacompetitiveadvantage.19.Supplychainmanagementisconcernedwithmanagingmaterialflowsstartingwithsuppliersupstreamsupp

18、liersmovingtoproductionfinishingwiththedistributionoffinishedgoodstocustomersdownstreamcustomers.Supplychainmanagementfocusesontheentireindustrialvaluechainbecausepotentialbenefitsmaybereapedbyunderstingupstreamsuppliers

19、downstreamcustomers.20.Ebusinessisanybusinesstransactioninfmationexchangethatisexecutedusinginfmationcommunicationtechnology.Managementaccountantsprovideinfmationfebusinesssettingse.g.thecostofprocessinganelectronictrans

20、actionversusthecostofapapertransaction.21.Managingthevaluechainrequiresacrossfunctionalperspective.Becauseoftheinterrelationshipsthatexistinthevaluechainadecisioncanaffectmanydifferentfunctions.Infmationmustbegatheredrep

21、tedsothattheseeffectscanbeassesseddecisionmakingimproved.22.Decreasingthetimerequiredtoperfmactivitiesmayincreasequalitydecreasecosts.Themanagementaccountingsystemshouldbeabletodocumenttherelationshipbetweentimereduction

22、ssuchthingsasqualitycostbothonaprojectedbefethefactbasisonanafterthefactbasis.Thisenhancesplanningcontrollingdecisionmaking.23.Alinepositionhasdirectresponsibilityfcarryingoutthebasicmissionsofanganization.Astaffposition

23、hasindirectresponsibilityfthebasicmissionsprovidesasupptiveroleflineactivities.24.Yes.Fmostganizationsthecontrollershouldbeamemberofthetopmanagementstaff.Thecontrolleristhefinancialexpertofanganizationcanprovidecriticala

24、dviceinsights.25.Thecontrollerisresponsiblefbothinternalexternalaccounting.TheseresponsibilitiesusuallyincludediverseactivitiessuchastaxesSECreptscostaccountingbudgetinginternalauditingfinancialaccountingsystemsaccountin

25、g.26.Ethicalbehaviisconcernedwithmakingrightchoicesusuallyinvolvessacrificingindividualselfinterestfthewellbeingofothers.Itispossibletoteachethicalbehaviinvirtuallyanycourse.Bybeingintroducedtoethicaldilemmasinmanagement