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Lecture Accounting for decision making and control (8/e): Chapter 14 - Jerold L. Zimmerman

Chapter 14 - Management accounting in a changing environment. Chapter 14 summarizes the concepts developed in the previous chapters and applies them to recent internal accounting system innovations. In this chapter we will discuss: | Management Accounting in a Changing Environment Chapter Fourteen Copyright © 2014 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Connection to Other Chapters Chapter 14 summarizes the concepts developed in the previous chapters and applies them to recent internal accounting system innovations. Every chapter mentions the trade-offs between decision management (decision making) and decision control. Internal accounting systems continue to evolve in response to changing needs and environments. 14- History of Management Accounting As firms evolve, internal accounting systems evolve. Early 1800s: Multi-process textile mills develop absorption costing. 1850 - 1910: Multi-location firms create cost controls. 1915 - 1925: Large corporations decentralize in operating divisions. 1925 - 1975: External reporting dictates internal accounting design. Recent: Automation induces redesign of product costing. Recent: TQM requires more non-financial measures Recent: JIT producers want to identify non-value-adding activities. Recent: The Balanced Scorecard links strategy to key performance indicators to help determine if the organization is moving in the right direction. 14- Organizational Architecture See Figure 14-1. Decision rights partitioning Separating decision management and control Performance evaluation system Management accounting system Nonfinancial measures Performance reward and punishment system 14- 6 Sigma and Lean Production Six Sigma Extension of TQM Structured approach Project teams Lean Manufacturing Extension of JIT Eliminate all non-value activities from value chain 14- Business Strategy Asset structure influences performance measurement. Some firms can use historical financial accounting. Publicly-traded firms may use stock market value. Customer base influences distribution of specialized knowledge. May decentralize into many responsibility centers Knowledge creation influences partitioning of decision rights. If . | Management Accounting in a Changing Environment Chapter Fourteen Copyright © 2014 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Connection to Other Chapters Chapter 14 summarizes the concepts developed in the previous chapters and applies them to recent internal accounting system innovations. Every chapter mentions the trade-offs between decision management (decision making) and decision control. Internal accounting systems continue to evolve in response to changing needs and environments. 14- History of Management Accounting As firms evolve, internal accounting systems evolve. Early 1800s: Multi-process textile mills develop absorption costing. 1850 - 1910: Multi-location firms create cost controls. 1915 - 1925: Large corporations decentralize in operating divisions. 1925 - 1975: External reporting dictates internal accounting design. Recent: Automation induces redesign of product costing. Recent: TQM requires more non-financial measures Recent: JIT .