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Lecture Managerial accounting (6th edition): Chapter 1 - Jiambalvo

Chapter 1 - Managerial accounting in the information age. This chapter presents the following content: Managerial accounting, planning, control, planning and control process, sample performance report, cost terminology, cost terminology, direct and indirect cost, two key ideas in managerial accounting,. | Prepared by Debby Bloom-Hill CMA, CFM 1 CHAPTER 1 Managerial Accounting in the Information Age Slide 1-2 2 Managerial Accounting Managerial accounting is designed for internal users The goal of Managerial Accounting is to provide the information managers need for Planning Control Decision making Slide 1-3 Learning objective 1: Explain the primary goal of managerial accounting and distinguish between financial and managerial accounting. 3 Planning Planning is a key activity for all companies Communicates a company’s goals to employees Aids coordination of various functions such as sales and production Specifies the resources needed to achieve company goals Slide 1-4 Learning objective 1: Explain the primary goal of managerial accounting and distinguish between financial and managerial accounting. Planning Budgets for planning Profit budget Indicates planned income Cash flow budget Indicates planned cash inflows and outflows Production budget Indicates the planned quantity of production | Prepared by Debby Bloom-Hill CMA, CFM 1 CHAPTER 1 Managerial Accounting in the Information Age Slide 1-2 2 Managerial Accounting Managerial accounting is designed for internal users The goal of Managerial Accounting is to provide the information managers need for Planning Control Decision making Slide 1-3 Learning objective 1: Explain the primary goal of managerial accounting and distinguish between financial and managerial accounting. 3 Planning Planning is a key activity for all companies Communicates a company’s goals to employees Aids coordination of various functions such as sales and production Specifies the resources needed to achieve company goals Slide 1-4 Learning objective 1: Explain the primary goal of managerial accounting and distinguish between financial and managerial accounting. Planning Budgets for planning Profit budget Indicates planned income Cash flow budget Indicates planned cash inflows and outflows Production budget Indicates the planned quantity of production and expected costs Slide 1-5 Learning objective 1: Explain the primary goal of managerial accounting and distinguish between financial and managerial accounting. 5 Planning Slide 1-6 Learning objective 1: Explain the primary goal of managerial accounting and distinguish between financial and managerial accounting. Need new screenshot 6 Control Organizations achieve control by: Evaluating managers to determine how their performance should be rewarded or punished Evaluating operations to provide information as to whether they should be changed or not Slide 1-7 Learning objective 1: Explain the primary goal of managerial accounting and distinguish between financial and managerial accounting. 7 Planning and Control Process Slide 1-8 Learning objective 1: Explain the primary goal of managerial accounting and distinguish between financial and managerial accounting. 8 Sample Performance Report Slide 1-9 Learning objective 1: Explain the primary goal of managerial accounting and distinguish .