1、1管理会计（高等教育出版社）于增彪（清华大学） 改编余绪缨（厦门大学） 审校CHAPTER 1INTRODUCTION: THE ROLE, HISTORY, ANDDIRECTION OF MANAGEMENT ACCOUNTINGQUESTIONS FOR WRITING AND DISCUSSION1. A management accounting information system is an information system that produces outputs using inputs and processes needed to satisfy specific
2、managerial objectives.2. The inputs of a management accounting information system are economic events. The processes transform the inputs into outputs and are such things as collecting, measuring, storing, analyzing, reporting, and managing. Typical outputs include special reports, product costs, cu
3、stomer costs, performance reports, budgets, and personal communication.3. The three objectives of a management accounting information system are listed as follows: To provide information for costing out services, products, and other objects of interest to management; to provide information for plann
4、ing, controlling, evaluation, and continuous improvement; and to provide information for decision making.4. All organizationsmanufacturing, merchan-dising, and servicesmust have a good management accounting information system. Management accounting concepts and procedures are not restricted to any o
5、ne type of organization.5. The users of management accounting information are managers and workers within the organization. Anyone internal to an organization is a potential user of management accounting information.6. Management accounting information is used to cost out objects (for example, servi
6、ces and products) and to aid in planning, controlling, evaluation, continuous improvement, and decision making.7. Both financial and nonfinancial information should be provided by the management accounting information system. Nonfinancial information provides insights useful for controlling operatio
7、nsit is easily used by operational workers. Financial information is critical for evaluating the success of operational control.8. Continuous improvement means searching for ways of increasing overall efficiency and productivity of activities by reducing waste, increasing quality, and reducing costs
8、.9. Employee empowerment is allowing operational workers to plan, control, and make decisions without explicit authorization from middle- and higher-level managers.10. Operational workers must be informed so that they can evaluate and monitor the effectiveness of their decisions.11. Planning establi
9、shes performance standards, feedback compares actual performance with planned performance, and controlling uses feedback to evaluate deviations from plans.212. Performance reports are formal reports that compare actual data with planned data or benchmarks and thus provide signals to managers that al
10、low them to take corrective actions.13. Management accounting differs from financial accounting in the following major ways: (1) internally focused, (2) no mandated rules, (3) financial and nonfinancial; subjective information possible, (4) emphasis on the future, (5) internal evaluation and decisio
11、ns based on very detailed information, (6) broad, multidisciplinary.14. The requirement to prepare reports for external users created a demand for a particular accounting information system. This system was geared to produce inventory costs. Aggregate average cost information apparently was sufficie
12、nt for most internal decisions. Thus, management accounting became an extension of the financial accounting system. This outcome was probably due to a favorable cost-benefit tradeoff. The incremental cost of producing 3more accurate product costs was not offset by the incremental benefits of improve
13、d decision making. However, significant changes in the competitive environment have increased the cost of making bad decisions, thus increasing the benefits of more accurate information. Also, information technology has decreased the cost of processing data. These two events have led to a demand for
14、 an improved management accounting information system.15. Activity-based management is an important approach that focuses managements attention on activities with the objective of improving the value received by the customer and the profit achieved by providing this value. It is important because it
15、 is the heart of the contemporary management accounting system, offering increased accuracy in product costing (through the use of activity costing) and the ability to evaluate and control activities (through process value analysis).16. Customer value is the difference between customer realization (
16、what a customer receives) and customer sacrifice (what a customer gives up). Focusing on customer value forces managers to consider the entire set of value-chain activities, including what happens after a product is sold. This creates a demand for a broader set of information than that found in a tr
17、aditional system.17. The internal value chain is the set of activities required to design, develop, produce, market, distribute, and service a product (the product can be a service). To increase customer value, managers must assess the effect each activity in the chain has on customer value, keeping
18、 those that add value and eliminating those that do not.18. Industrial value chain is the linked set of value-creating activities from raw materials through the end-use customer. Understanding the industrial value chain is important because it enables a manager to identify the important internal and
19、 external linkages and use these linkages to create a competitive advantage.19. Supply chain management is concerned with managing material flows starting with suppliers and upstream suppliers, moving to production, and finishing with the distribution of finished goods to customers and downstream cu
20、stomers. Supply chain management focuses on the entire industrial value chain because potential benefits may be reaped by understanding upstream suppliers and downstream customers. 20. E-business is any business transaction or information exchange that is executed using information and communication
21、 technology. Management accountants provide information for e-business settings, e.g., the cost of processing an electronic transaction versus the cost of a paper transaction.21. Managing the value chain requires a cross-functional perspective. Because of the interrelationships that exist in the val
22、ue chain, a decision can affect many different functions. Information must be gathered and reported so that these effects can be assessed and decision making improved.22. Decreasing the time required to perform activities may increase quality and decrease costs. The management accounting system shou
23、ld be able to document the relationship between time reductions and such things as quality and cost both on a projected or before-the-fact basis and on an after-the-fact basis. This enhances planning, controlling, and decision making.23. A line position has direct responsibility for carrying out the
24、 basic missions of an organization. A staff position has indirect responsibility for the basic missions and provides a supportive role for line activities.24. Yes. For most organizations, the controller should be a member of the top management staff. The controller is the financial expert of an orga
25、nization and can provide critical advice and insights.25. The controller is responsible for both internal and external accounting. These responsibilities usually include diverse activities such as taxes, SEC reports, cost accounting, bud-geting, internal auditing, financial accounting, and systems a
26、ccounting.26. Ethical behavior is concerned with making right choices and usually involves sacrificing individual self-interest for the well-being of others. It is possible to teach ethical behavior in virtually any course. By being introduced to ethical dilemmas in management accounting, students c
27、an be 4made aware of the behavior that is expected in the business world and, in particular, for management accountants.27. Yes. There is some evidence that ethical behavior actually is good business. In other words, the market and consumers appreciate ethical behavior and are willing to reward thos
28、e who adopt it.28. Yes. As management accountants become more informed about what behavior is acceptable and what is not, we should expect a favorable response. This response can be reinforced by the IMA imposing sanctions for serious violations of the code.29. The three forms of certification are t
29、he CMA, the CPA, and the CIA. Although each certifi-cation can be valuable for management accountants, the CMA is tailored to fit their needs. The CPA has a public-accounting orientation, and the CIA has an internal-auditing orientation. Only the CMA specifically addresses the professional requireme
30、nts of a management accountant.30. The four parts are (1) economics, finance, and management; (2) financial accounting and reporting; (3) management reporting, analysis, and behavioral issues; and (4) decision analysis and information systems. The parts reveal the interdisciplinary nature of managem
31、ent accounting.5EXERCISES111. Inputs: a, d, f, j2. Processes: b, g, m3. Outputs: c,h, i, l4. System objectives: e, k, n12a. Managementb. Financialc. Managementd. Financiale. Financialf. Managementg. Managementh. Managementi. Financialj. Managementk. Managementl. Financialm. Financialn. Management131
32、. b2. c3. f141. e2. b3. c151. k2. g3. a4. f5. i6. h7. j8. c9. b10. e11. d616Joan Dennison is staff. She is in a support roleshe prepares reports and helps explain and interpret them. Her role is to help the line managers more effectively carry out their responsibilities.Steven Swasey is a line manag
33、er. He has direct responsibility for producing a garden hose. Clearly, one of the basic objectives for the existence of a manufacturing firm is to make a product. Thus, Steven has direct responsibility for a basic objective and therefore holds a line position.17A manager has a responsibility to the
34、company as well as society. If he/she lays off the employees, he/she ignores both of these responsibilities. In effect, the manager would be pursuing his/her self-interest at the expense of the company and the salespeople. While pursuit of self-interest is not necessarily unethical, it can be if it
35、harms others. In this case, the managers action could result in lower profits for the company because sales may decrease and unnecessary training costs will be incurred when the positions are refilled the following year. Similarly, it is unjust to penalize productive employees simply to earn a bonus
36、. The right choice is to retain the three salespeople. Although the manager is not a management accountant, he/she is violating the ethical standard that requires the refusal of “any gift or favor (bonus) that would influence or appear to influence their actions.”The reward system, in part, encourag
37、ed this behavior. Apparently, the manager is paid a bonus if profits exceed 10 percent of planned profits. By basing reward on a short-run measure such as profits, the manager has the incentive to manipulate earnings in the short run. One way of manipulating annual earnings is to reduce discretionar
38、y expenditures.This type of behavior can be discouraged by expanding the performance mea-sures to include long-run factors like market share, productivity, and personnel development. The accounting system can also be used to track trends (e.g., training costs over time). Moreover, managers can be re
39、quired to provide extensive justification for significant changes in discretionary expenses.718a. By the time most students graduate from high school, they have not had much exposure to business. Therefore, they do not have full knowledge of acceptable behavior for the business environment. Students
40、 may not know that certain practices are unethical because they may not be familiar with the behavioral norms associated with these practices. Once students begin to learn business practices, they begin to see what ethical dilemmas can arise in a business context. They then are able to apply the mor
41、al training they have had to deal with the situations. Furthermore, evidence exists that ethical reasoning can be changed for the better. Thus, instruction in ethics can be a vital part of a students education.b. Sacrificing self-interest is a choice that each person must make. Others may be influen
42、ced by those individuals who behave ethically. Individuals committed to ethical behavior produce societies committed to ethical behavior (not vice versa).c. While this sounds noble, many would disagree that managers are first seeking to serve others and accept personal financial rewards as a by-prod
43、uct of a good job. Pursuit of self-interest and personal financial well-being is not necessarily unethical. It is only when this pursuit is done at the expense of the collective good that the behavior becomes questionable.d. It is often true that unethical firms and individuals suffer financially. I
44、n the long run, there is some evidence that ethical behavior pays off. It is doubtful, however, that every unethical firm or individual is wiped out financially. There are too many notable exceptions (for example, the selling of drugs by organized crime).19a. CPAb. CIAc. CMAd. CPAe. CPAf. CMAg. CMA,
45、 CPA, CIAh. CMA, CPA, CIA8PROBLEMS1101. Excellence teams and minicompanies both have the objective of involving production line personnel more fully in the management process so that the company can take advantage of the direct contact and knowledge that operating workers have about production and t
46、heir work environment. This will hopefully translate into continuous improvement of operating performance. The objectives seem to be realized. Duffy has increased profits and reduced costs, attributing much of the change to the contributions of the excellence teams. The same is true for the minicomp
47、aniesmuch of the success in quality improvements appears to be grounded in this organizational change.2. Employee empowerment is a key element of continuous improvement. Operating workers have tremendous skills, knowledge, and firsthand contact with the operating environment, all of which can be exp
48、loited to discover new and more efficient ways of producing. As employees are allowed more input, their self-esteem grows and their commitment to the company increases. Morale also increases, making for a more pleasant and productive environment. There are potential disadvantages. Too much latitude
49、in employee empowerment might sidetrack employees to the point where they begin to attack personalities; discuss and argue about wage and hour considerations (or other grievances); or try to become involved in hiring, firing, and disciplinary matters. Many of these matters are best left centralized, and some skillful management is needed to ensure that operating employees are primarily involved in improving efficiency.3. Management accounting information should be used to inform empowered employees so that they can identify problems and monitor and evaluate the effects of dec
