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    An electronic

    presentation byDouglas CloudPepperdine University

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    Task F orce Clip Ar tincluded in this electronic

    presentation is used withthe permission of NewVision Technology of

    Nepean Ontario, Canada.

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    Introduction:The Role,

    H istory, andDirection of

    M anagementAccounting

    CHAPTER

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    1. Discuss the need for management accountinginformation.

    2. Differentiate between management accountingand financial accounting.

    3. Provide a brief historical description ofmanagement accounting.

    4. Identify the current focus of managementaccounting.

    Objectives

    After studying thischapter, you should

    be able to:

    Continued

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    5. Describe the role of management accountants inan organization.

    6. Explain the importance of ethical behavior formanagers and management accountants.

    7. List three forms of certification available tomanagement accountants.

    Objectives

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    1. To provide information for costing outservices, products, and other objects ofinterest to management.

    2. To provide information for planning,controlling, evaluating, and continuousimprovement.

    3. To provide information for decisionmaking.

    The managerial accounting system has three

    broad objectives:

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    OutputsProcessesInputs

    Economic Events

    CollectingMeasuring

    StoringAnalyzingReportingManaging

    Special ReportsProduct Costs

    Customer CostsBudgets

    Performance ReportsPersonal Communication

    Users

    Management AccountingInformation System

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    The M anagement Process is defined by thefollowing activities:

    PlanningControlling

    Decision Making

    Planning requires

    setting objectivesand identifyingmethods to achievethose objectives.

    Management Process

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    The M anagement Process is defined by thefollowing activities: Controlling is

    the managerialactivity ofmonitoring aplansimplementationand takingcorrective actionas needed.

    PlanningControlling

    Decision Making

    Management Process

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    The M anagement Process is defined by thefollowing activities:

    PlanningControlling

    Decision Making

    Control isusually achievedwith the use offeedback.

    Management Process

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    Feedback is informationthat can be used to evaluate

    or correct the steps beingtaken to implement a plan.

    Management Process

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    The M anagement Process is defined by thefollowing activities:

    Decisionmaking isthe process

    of choosingamongcompetingalternatives.

    PlanningControlling

    Decision Making

    Management Process

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    Work of Management

    Planning

    Controlling

    Directing and

    Motivating

    NextPage

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    Planning and Control Cycle

    DecisionMaking

    Formulating Long-andShort-Term Plans(Planning)

    MeasuringPerformance(Controlling)

    Implementingthe Plans

    (Directing andMotivating)

    Comparing Actualto

    Planned Performance(Controlling)

    Begin

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    Differentiate BetweenManagement Accounting and

    Financial Accounting

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    1 -16 Managerial Accountingand Financial Accounting

    Managerial accountingprovides informationfor managers of anorganization whodirect and control

    its operations.

    Financial accountingprovides information

    to stockholders,creditors and others

    who are outsidethe organization.

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    1 -17 Management Accounting Financial Accounting

    1. Internally focused 1. Externally focused

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    Managementaccountingfocuses on providing

    information forinternal users.

    Targeted Users

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    ABCCompany

    AnnualReport

    Financialaccounting focuses

    on providedinformation forexternal users.

    Targeted Users

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    1 -20 Management Accounting Financial Accounting

    1. Internally focused 1. Externally focused2. No mandatory rules 2. Must follow externally

    imposed rules

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    Restrictions on Inputs and Processes

    Management accounting is not subjectto the requirements of generallyaccepted accounting principles.

    Financial accounting reporting mustfollow the accounting procedures set by

    the SEC and the FASB.

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    1 -22 Management Accounting Financial Accounting

    1. Internally focused 1. Externally focused2. No mandatory rules 2. Must follow externally

    imposed rules3. Financial and

    nonfinancial informa-tion; subjectiveinformation possible

    3. Objective financialinformation

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    Types of Information

    The restrictions imposed onfinancial accounting tend to

    produce objective and verifiablefinancial information.

    For management accounting, thefinancial or nonfinancial

    information may be much moresubjective in nature.

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    1 -24 Management Accounting Financial Accounting

    1. Internally focused 1. Externally focused2. No mandatory rules 2. Must follow externally

    imposed rules3. Financial and

    nonfinancial informa-tion; subjectiveinformation possible

    3. Objective financialinformation

    4. Emphasis on the future 4. Historical orientation

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    Time Orientation

    Management

    accounting stronglyemphasizes providinginformation about

    future events.

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    Financialaccounting recordsand reports eventsthat have already

    happened.

    Time Orientation

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    1 -27 Management Accounting Financial Accounting

    1. Internally focused 1. Externally focused2. No mandatory rules 2. Must follow externally

    imposed rules3. Financial and

    nonfinancial informa-tion; subjectiveinformation possible

    3. Objective financialinformation

    4. Emphasis on the future 4. Historical orientation5. Internal evaluation and

    decisions based on verydetail information

    5. Information about thefirm as a whole

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    Managementaccounting provides

    measures and internalreports used theevaluate performance ofentities, product lines,

    departments, andmanagers.

    Degree of Aggregation

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    Financialaccounting focuses

    on overall firm performance.

    Degree of Aggregation

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    1 -30 Management Accounting Financial Accounting

    1. Internally focused 1. Externally focused2. No mandatory rules 2. Must follow externally

    imposed rules3. Financial and

    nonfinancial informa-tion; subjectiveinformation possible

    3. Objective financialinformation

    4. Emphasis on the future 4. Historical orientation5. Internal evaluation and

    decisions based on verydetail information

    5. Information about thefirm as a whole

    6. Broad, multidisciplinary 6. More self-contained

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    Management accounting is much broader than financial accounting.

    It includes aspects of managerialeconomics, industrial engineering,

    and management science.

    Breadth

    Hi t i l D i ti f

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    1 -32 Historical Description ofManagement Accounting

    1880 - 1925 Most of the product-costing and internalaccounting procedures used in this centurywere developed

    1925 Emphasis of inventory costing for externalreporting

    1950s/60s Effort to improve the managerialusefulness of traditional cost systems

    1980s/90s Significant efforts have been made toradically change the nature and practice ofmanagement accounting

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    Current Focus of Management Accounting

    Activity-Based Management

    Activity-based management is a system

    wide, integrated approach that focusesmanagements attention on activities with the

    objective of improving customer value and

    the resulting profit.

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    Current Focus of Management Accounting

    Customer Orientation

    Customer value is the difference between

    what the customer receives (customersatisfaction) and what the customer gives up

    (customer sacrifice).

    What is received is called the total product.

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    Current Focus of Management Accounting

    Strategic Positioning

    Strategic cost management is the use of cost data

    to develop and identify superior strategies thatwill produce a sustainable competitive advantage.

    Strategies:

    1) Cost leadership2) Superior products through differentiation

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    Current Focus of Management Accounting

    Value-Chain Framework

    The internal value chain is the set of activities

    required to design, develop, produce, market,and deliver products and services to customers.

    The industrial value chain is the linked set ofvalue-creating activities from basic raw

    materials to the disposal to the final products byend-use customers.

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    Supermarkets

    Value Chain:Apple Industry

    Planting andCultivating

    Harvesting

    Distribution ofApples

    ApplesauceProduction

    ApplesauceDistribution

    FirmB

    FirmC

    FirmA

    Product Disposal

    End-Use Customer

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    Managing the value chain meansthat a management accountant

    must understand many functionsof the business, from

    manufacturing to marketing.

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    The philosophy of total qualitymanagement is to manufacture

    perfect products.

    This emphasis on quality has

    created a demand for managementaccounting systems that provide

    financial and nonfinancialinformation about quality.

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    The role ofmanagement

    accountants in anorganization is one

    of support.

    Partial Organization Chart

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    1 -41 Partial Organization Chart,Manufacturing Company

    President

    ProductionVice President

    Line Function

    FinancialVice President

    Staff Function

    ProductionSupervisor

    MachiningForeman

    AssemblyForeman

    Controller Treasurer

    InternalAudit Cost Financial Systems

    Tax

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    EthicalBehavior

    Michael Josephsons* Ten Ethical Values: Honesty

    IntegrityPromise keeping

    Fidelity

    Fairness

    Caring for others

    Respect for othersResponsiblecitizenship

    Pursuit of excellenceAccountability

    *Michael Josephson, Teaching Ethical Decision Making and Principled

    Reasoning

    3

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    CMA: One of the main pur poses of the CM A was to establishmanagement accounting as a recognized, professionaldiscipline, separate f rom the profession of publicaccounting.

    CPA: The responsibil i ty of a CPA is to provide assurance

    concerni ng the rel iabil i ty of f inancial statements.CIA: The focus of the CI A is to recognize competency in

    internal auditi ng rather than external auditi ng as withthe CPA.

    Professional Certifications

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    The CMA

    Four areas emphasized on the exam:

    1) Economics, finance, and management2) Financial accounting and reporting

    3) Management report, analysis, and behavioralissues

    4) Decision analysis and information systems

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    The End

    Chapter One

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