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Introduction

to Managerial
Accounting
Managerial Accounting
Accounting

Financial Accounting  External Managerial Accounting  Internal


Financial
Accounting
and
Managerial
Accounting
Manager vital activities

Planning (Budget) Controlling (Performance Decision Making


Report)
MA and Your
future career
• Business Major
• Marketing, Supply Chain
Management, Human
Resource Management
• Accounting Major
• Professional Certification
– CGMA (AICPA & CIMA),
CMA (IMA)
Beyond the
Numbers
Ethics
Perspective
• Strategic Management Perspective
Strategy – Target Customer– Customer Value
Proposition – Customer intimacy, operational
Beyond the excellence, product leadership
• Enterprise Risk Management Perspective
Numbers Controls are used to reduced risk
• Corporate Social Responsibility Perspective
Serving other stakeholder when making decision
Beyond the Process Management Perspective
Numbers
Beyond the • Leadership Perspective
• Motivation – Intrinsic vs Extrinsic
Numbers • Cognitive Bias

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