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| 管理会计师是为了满足管理人员和企业中其他人员的信息需求而设置的，目的是帮助管理人员做出最佳决策以最大化利润或将损失降至最低。因此，管理会计师需要成为： 可靠的数据库。为了制订计划、做出最佳决策，管理人员需要可靠的数据。因此，管理会计师必须从不同资源收集信息，并进行存储。和财务会计不同，管理会计师使用财务报告产品销售的历史数据和消费者调查中的人口指数及其他信息来评估销售预算。因此，管理会计师使用定性信息，不像财务会计使用量化信息。 修正和发表数据。分类数据才能帮助管理人员理解需要解决的问题。例如，产品指数可以根据产品、时间和品质进行分类。 财务分析和解释。并不是所有的高管都能清晰地解读和理解财务报告。因此，管理会计师在这方面就扮演着重要角色。他们给出各项政策的事实，并澄清各种指数，然后使用金融术语进行评估。他们还需要发表数据和观点以帮助管理人员轻松、快速做出决策。 Management accounting is created to satisfy the information needs of managers and other individuals working in an organization to help manager give the best decision to maximize profit or minimize losses. Hence, the various needs of management that the Management accountant should be present: Storehouse of reliable data: To make plans and give the best decision making, the management wants the reliable data. Hence, the management accountant has to collect the information from different source and store it. Different with the financial accounting, the management accounting use the past data the product sold from the financial report and base on the consumer surveys, population figure and other information to evaluate the sales budget. So that, the management accounting uses the qualitative information, unlike financial accounting which takes the quantitative information. Modification and present data: The data should be classified to help manager understand issue to be resolved. For example: the production figure can be classified according to the products, times, qualities that take for manufacturing. Financial analysis and Interpretation: Not almost of all top managers can read and understand the reports clearly. So that, the management accountant takes important role to make it understand easily. They gives the fact and the clear figure about various policies and then, using monetary term to evaluate them. They also present the data and show the opinion about various alternative courses of action to help manager make the decision easily and quickly. Control The managers will control the operation through the feedback and then decide continuing or improving the action to the right direction for reaching the target set. The management accountant uses the best performance and control report to control. For example: they control the costs which is followed by the view of management accounting as : The cash flow of actual costs associated with the operating of organization that perform daily, checking, decision making, costs can be estimated the cost for lost to project, to choose plans or to sacrifice the business opportunities. Management accountant perform specialized handling and provide informations on the cost to serve for the functions of management such as planning, organizing implementation, testing and decision-making. Supply the information All levels of management within the business want to give the specific information requirements for all aspects associated with the management functions (planning functions, test functions, organization functions). For planning functions: Management accountants provide targets for the number and suitable value with targets. The targets are both the past and predictability. For the test functions: management accountant provides information that manager sets the goal. This information formed the basis of detailed accounting organization, accounting method, and by means of graph analysis of information provided by the accounting and other industry suppliers. For the operation functions: they provide information for non monetary indicators in the quick report. The statistical data of goods on the market, the statistical data of employment or maker employment, and so on are reported to the managers. The management accountant also provides information that related to competition and then they analyze the company's market share in the industry. Using them to support the development, implementation and monitoring of the business strategies of the organization to gain the competitive advantages. The strategic management accounting techniques are used which create the reliable information. Cost benefit analysis: It is the technique which is to evaluate or invest the project by comparing the economic benefits with the economic cost of the activities. In order to reach the competitive advantages: innovation, quality and cost decreasing. The businesses have to pay attention the activities and supply value to the customer. Cost benefit analysis also identifies the operation of cost driver and value chain of competitors which help us understand the relative competitiveness. It is very useful for identifying the opportunities to reduce the cost. Lower cost than other competitors will help company create the competitive advantages. Thus, Cost benefit analysis help a firm ensure the cost to create the competitive advantage. Using traditional technique like standard costing helps reducing the cost and gains the cost leadership. Analyzing the cost of competitors is also very important in creating advantages. Life cycle costing: It is to calculate the total cost of physical assets throughout their life. It refers the estimating and accumulating the cost over a product life cycle and to calculate the maximum profit they can earn during manufacturing cost and have enough to cover the pre and post manufacturing costs. Hence, Life cycle costing helps us control the cost of manufacturing with the better planning and designing products from the beginning of idea stage because the process cost reduction almost can not have effective when starting producing products. It is the reason why management can be done most effectively during the planning and design stage. Activity Based Costing (ABC) It is the method of identifying all activities which take place in the organization and assign costs to cost center for each of activity, determine the cost driver for each major activity and assign activity costs to products. It is the method of decision making of manager hat uses ABC to make decision about pricing and products mix, lower cost with better designing products that improve customer satisfaction and profitability. Thus, after using ABC methods, the activites and cost driver, the picture of company have drastic changes. Balance Score Cards To emphasize the role of Management accounting that formulates and supports the competitive strategy in the organization. Balance score card is not only the measurement system but also the management system that enable organization to clarify their vision and strategy and apply them into the action. Besides that, it gives the feedback of internal business process and external outcomes that improve strategic performance and results. |
