You are on page 1of 29

) (

Managerial Accounting A Perspective

:
-:
Definition Scope . -:
v

Manager

Install Information Systems

Operate Systems

Use System Out Puts

Achieve the Organization Goals

. . . - .

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (



Managerial Accounting A Perspective


Cost Accounting


Internal Audit
Internal Check Administrative Audit
Financial Statement Analysis Cost Accounting
Budgeting
.


.



Managerial
.Accounting
" "


.

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (




/
-:
.
.
.
.
.
.



.

The Expanding Role of Managerial Accounting and Accounting System


:
: External Users
.
: Internal Users
.
:
.

Financial Accounting System

Managerial Accounting System

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

Information
External Use


.Internal Use


.
:

:

.
.
.
.
.

.

Definition and Scope of Managerial Accounting From an Accounting Viewpoint


.

Value Inventories
. Manufacturing Environment

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (



Momentum
.


Entities
.
Criticisms

Accounting Journals Professional
-:
. Failure
Likely
.
. Conventional

.
. .
.
Disciplines
- Operation Research .
Perform

Gap
.
8

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

.


.


.
Definition

Academic -:
Deaking and Maher Performance Evaluation
Decision Making

Heitger and Matulich Within the Organization .


Horngren and Foster Interpretation .
) (
.
Killough and Leininger "
".
Moriaity and Allen .
.

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

Management Accounting Practices Committee


National Association of Accounting

"


Regulatory Agencies
".
-:
Planning


.
Evaluation

.
Control

Integrity .
Assure Accountability
.
Encompasses
.
Shane Moriarity Oklahoma
.

10

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

"
".
Shane -:
: Manager



Hire Fire
Aware Dismissal
Delegate
Monitor





.
Shane Moriarity
.
: Install Information Systems



Aggregate
FIFO & LIFO
Update

11

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (



.
Hence
.


Substantial
.
: Operate Systems




.
.


Data
Information
Accuracy
Accurately
Internal Controls

.

12

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

: Use Systems Outputs

Implication
:

Attitude
.

Complexity
.

Management Support


Interpretation

.


.Expand

.
.
Anticipate
) (


Reverse Effect .

13

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

: Achieve the Organization Goals




Pursue
.


Sabri, Nideel R Techniques :
.

Planning

Goals



.
/

/ / .
/

.

14

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

:
- Budgets

:
/

- Standard Costing

:
/
/ .
.

Controlling and Evaluation

Corrective Actions

.


:
-
.
- Analysis of Variance

.

15

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

- Accounting Responsibility

:
-

Cost Center

Profit Center

Investment Center

.
.
.

- Measuring of Performance

:
-

Return on Investment
Residual Income

: .
:
Computed Interest .

:
Static Budget
:
. .
. .
:
16

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

.
.
.


.
.

Decision Making





/ /

:
- Differential Analysis
Incremental Decremental
. Cash Inflow and Outflow
- Capital Budgeting

:
.
.Capital Cost
.Present Value

- Break Even Analysis

/
Contribution Margin

17

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

18

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (



The Importance of Macro-accounting Information for
Management Accounting A New Scope


.

Paramount
Importance Constrain .



.


.Sound Planning


:
-

Saving Investment

.
.
.
.

19

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

.
.
.
.
.
.
.
.
.

.


Formulation .Tactical
:
:
-

Financial Accounting
Managerial Accounting
Tax Accounting
Auditing

:
- :



.
20

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

- :



.
-:
Relevance


.
-:



.
- :


.


.

21

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

- :

.
- :

.
- :
)(

.
- :


.
- :



.

22

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

- :




.
- :


.
Similarities

23

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

:


.


.





.

.


.
-:
: .
24

: .

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

:
.


.

) (


:
-

25

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

:
:
-
-
-
-
-
-
-


.
.
.
.
.

.
.

American Accounting Association


-:
- Relevant

26

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

- Quantifiability



-:
-

- Verifiability




.
- Freedom from Bias


.

.
:
- .
:

27

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

-:



.
-:




.



.

28

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

:
- :



-:
-

: .

:
.

-:






-:
- :
.

29

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

- .

- :
. . - :

.
. . . - .

30

PDF created with pdfFactory Pro trial version www.pdffactory.com

) (

" " .
.

"
"

.

31

PDF created with pdfFactory Pro trial version www.pdffactory.com

You might also like