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Managerial Accounting and the Business Environment(英文版)(ppt 30页)

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Managerial Accounting and the Business Environment(英文版)内容提要:
A more competitive environment emphasizing:
Higher quality products
Lower prices and costs
Global competition
Meeting and anticipating customer needs
International Competition:
Meeting world-class competition demands a world-class management accounting system.
Managers must make decisions to plan, direct, and control a world-class organization.
The chief accountant in an organization with responsibility for:
Financial planning and analysis.
Cost control.
Financial reporting.
Accounting information systems.
Importance of Ethics in Accounting
Ethical accounting practices build trust and promote loyal, productive relationships with users of accounting information.
Many companies and professional organizations, such as the Instituteof Management Accountants (IMA),have written codes of ethics whichserve as guides for employees.

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