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  • Introduction To Management Accounting (Including Ethics)

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    Darren Fam
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    This document provides an introduction to management accounting and organizational structures. It discusses evaluating manager performance based only on controllable factors, types of responsibility centers within organizations including functional, divisional, and geographical structures. It also defines an organization as a social entity that is goal-directed, deliberately structured, and coordinated to achieve its goals while being linked to the external environment. Control processes involve planning, executing, monitoring, evaluating, and correcting activities.

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    Introduction to management accounting (including ethics)

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    This document provides an introduction to management accounting and organizational structures. It discusses evaluating manager performance based only on controllable factors, types of responsibility centers within organizations including functional, divisional, and geographical structures. It also defines an organization as a social entity that is goal-directed, deliberately structured, and coordinated to achieve its goals while being linked to the external environment. Control processes involve planning, executing, monitoring, evaluating, and correcting activities.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    6 views1 page

    Introduction To Management Accounting (Including Ethics)

    Uploaded by

    Darren Fam
    This document provides an introduction to management accounting and organizational structures. It discusses evaluating manager performance based only on controllable factors, types of responsibility centers within organizations including functional, divisional, and geographical structures. It also defines an organization as a social entity that is goal-directed, deliberately structured, and coordinated to achieve its goals while being linked to the external environment. Control processes involve planning, executing, monitoring, evaluating, and correcting activities.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

    Introduction to

    management
    accounting
    (including
    ethics)
    Organisations
    strategy
    (GENERIC)
    Evaluation of managers
    performance should be based
    only on factors they can control
    Cost allocation assumptions can
    cause disagreement
    Revenue
    Broad
    Narrow
    (Focus)
    Cost Dierentiation
    Cost / expense
    Proft
    Investment
    Functional
    Divisional
    Geographical
    Organisational charts
    illustrate relationships
    hierarchical structure of
    responsibility centres and
    positions
    Matrix
    Hybrid (Mixed)
    Horizontal
    Virtual network
    Ensure coordination, communication
    and integration of efort
    Common organisational structures
    Align goals of manager
    and goals of organisation
    Use to ensure critical success factors achieved
    Controllability principle
    Types of responsibility centres
    Delegation of
    decision-making
    Designing organisations
    Competitive advantage
    Core competencies
    Options
    5 stages of control
    - Planning
    - Executing
    - Monitoring
    - Evaluating
    - Correcting
    Control
    Social entities
    Goal-directed
    Deliberately structured and
    coordinated activity systems
    Linked to the external
    environment
    What is an
    organisation?

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