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Lecture Accounting information systems (9th edition): Chapter 13 - Marshall B. Romney, Paul John Steinbart

Chapter 13 - The production cycle. Describe the major business activities and related data processing operations performed in the production cycle; explain how a company’s cost accounting system can help it achieve its manufacturing goals; identify major threats in the production cycle, and evaluate the adequacy of various control procedures for dealing with those threats; | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart The Production Cycle Chapter 13 Learning Objectives Describe the major business activities and related data processing operations performed in the production cycle. Explain how a company’s cost accounting system can help it achieve its manufacturing goals. Identify major threats in the production cycle, and evaluate the adequacy of various control procedures for dealing with those threats. 13- Learning Objectives Discuss the key decisions that must be made in the production cycle, and identify the information needed to make those decisions. Read and understand an REA data model of the production cycle. Develop an REA data model for the production cycle. 13- Introduction LeRoy Williams, VP of manufacturing for Alpha Omega Electronics (AOE), is concerned about problems associated with AOE’s cost accounting system. Elizabeth Venko, AOE’s controller, and Ann Brandt, AOE’s vice president of . | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart The Production Cycle Chapter 13 Learning Objectives Describe the major business activities and related data processing operations performed in the production cycle. Explain how a company’s cost accounting system can help it achieve its manufacturing goals. Identify major threats in the production cycle, and evaluate the adequacy of various control procedures for dealing with those threats. 13- Learning Objectives Discuss the key decisions that must be made in the production cycle, and identify the information needed to make those decisions. Read and understand an REA data model of the production cycle. Develop an REA data model for the production cycle. 13- Introduction LeRoy Williams, VP of manufacturing for Alpha Omega Electronics (AOE), is concerned about problems associated with AOE’s cost accounting system. Elizabeth Venko, AOE’s controller, and Ann Brandt, AOE’s vice president of information systems, agreed to undertake a study of how to modify the system. 13- Introduction This chapter is organized around the three major functions of the AIS in the production cycle. The description of production cycle activities and cost accounting Introduction of major control objectives in the production cycle Showing how the AIS can store and organize information needs 13- Learning Objective 1 Describe the major business activities and related data processing operations performed in the production cycle. 13- Production Cycle Activities The production cycle is a recurring set of business activities and related data processing operations associated with the manufacturing of products. The production cycle is a recurring set of business activities and related data processing operations associated with the manufacturing of products. 13- Production Cycle Activities Accurate and timely cost accounting information is essential input to decisions about: Product mix Product .