會計 Essay范文：Management Accounting and Decision Making
本文是會計專業的留學生Essay范例，題目是“Management Accounting and Decision Making（管理會計與決策）”,財務會計涉及到向企業或組織以外的人報告該企業或組織的總體結果。財務會計必須向那些陌生人提供一份財務報告，其中總結了企業的盈利能力，列出了企業的資源和義務。沒有可靠的溝通業務的財務狀況，一個公司不能說服陌生人投資的結果，市場擴張或使用資金的其他資源。財務會計包括資產負債表和損益表兩種報告。資產負債表是組織資產、負債和損益表的清單，它報告公司賺多少錢。外部用戶利用該信息考慮向該公司貸款或投資;我們需要一份它賺了多少錢的報告。資產負債表和損益表的明細是企業提供給外部人員的匯總報告，以便外部人員可以決定是否值得對公司進行投資、貸款或信貸。
1. How does management accounting differ from financial accounting?管理會計與財務會計有何不同?
Financial accounting involves reporting the summary results of a business or organization to people outside that organization. Financial accounting must provide those strangers with a financial report that summarizes the profitability of the business, and that lists the resources and obligations of the business. Without reliably communicating the financial situation of the business, a company cannot convince strangers to invest as a result of market expansion or use the capital for other resources. Financial Accounting involves two reports called the balance sheet and the income statement. Balance sheet is a list of organization assets and liabilities and income statement, which reports how much money the company is making. The external user uses this information to thinking of loaning money to the company or investing in the company; We need a report of how much money it is making. The balance sheet and the detailed of the income statement are summary reports that are provided by businesses to people outside the company so that those people outside can decide whether it worth invest ,loan or credit the company.
We use internal information to focus on managerial accounting. Managerial accounting is a set of data as being the detailed, private information that is used internally to make daily decisions. Product costing is part of managerial accounting and break-even analysis are widely used to decide whether the company are in favour. Budgeting is also part of managerial accounting. A cash budget, for example, allows the company to see in advance, sometimes months in advance when a cash shortage will occur. If the company prepares a cash budget, that cash shortage problem can be addressed in advance. Performance evaluation is also part of managerial accounting. The company need a system in place to gather the data to evaluate different employees, different products, and various processes in the companies. Internal decision making also involves assembling data to make long-term decisions which are called capital budgeting and is an important part of managerial accounting. Managerial accounting also consists in making particular decisions such as whether to accept a special order, to drop a product line, or to outsource production. There are all kinds of possibilities. Product cost, break-even analysis, budgets, performance evaluation measures, long-term capital budgeting, outsourcing decisions, these are the kind of internal decisions that are made using managerial accounting data. (Charles T.Horngreen GaryL, 2011)
我們利用內部信息來關注管理會計。管理會計是一組數據，作為詳細的，私人信息，用于內部的日常決策。產品成本核算是管理會計的一部分，盈虧平衡分析被廣泛用于決定公司是否支持。預算也是管理會計的一部分。例如，現金預算可以讓公司提前知道，有時是提前幾個月知道何時會出現現金短缺。如果公司準備了現金預算，那么現金短缺的問題就可以提前解決?？冃гu估也是管理會計的一部分。公司需要一個適當的系統來收集數據，以評估不同的員工、不同的產品和公司的各種流程。內部決策還包括收集數據以做出長期決策，這被稱為資本預算，是管理會計的重要組成部分。管理會計還包括做出特定的決定，比如是否接受一個特殊的訂單，是否放棄一條生產線，或者是否外包生產。有各種可能性。產品成本、盈虧平衡分析、預算、績效評估措施、長期資本預算、外包決策，這些都是利用管理會計數據做出的內部決策。(查爾斯·t·霍恩格林·加里爾，2011)
The purpose of management and financial accounting (Professor PhD Elena HLACIUC, 2017)
2. Use an example to illustrate the notion of cognitive bias and its link to management accounting and decision. 用一個例子來說明認知偏差的概念及其與管理會計和決策的聯系。
Managerial accounting borrows heavily from economic principles of rationality. (Kahneman, 2011)
One of the great examples will be back at the classroom our lecturer discuss regarding the Sunk cost. Rational thought keens on ignoring the sunk costs, as such expenses occur without regard to the decision choice. (Arkes, 1985)linked the mental accounting bias to a predictably illogical bias to treat sunk costs as if they are relevant. A typical example is a thought that you must attend an event for which you bought a ticket ahead of time or even a flight ticket you have a plan ahead early. The rational response will be considered the ticket purchase as a sunk cost and go to the event only: if that is how time is best spent. The rational decision to go or not to go to a game shouldn't even to be considered in term of monetary value.
管理會計大量借鑒了理性的經濟原則。(卡尼曼,2011)
一個很好的例子是回到課堂上我們的講師會討論沉沒成本。理性思維傾向于忽略沉沒成本，因為這種費用的發生與決策選擇無關。(Arkes, 1985)將心理會計偏差與一種可預測的不符合邏輯的偏差聯系起來，以將沉沒成本視為相關的。一個典型的例子是一個想法，你必須參加一個活動，你提前買了票，甚至機票，你提前有一個計劃。理性的反應將被認為是購買門票作為沉沒成本，只去參加活動:如果這是最好的時間浪費方式。去或不去一場游戲的理性決定甚至不應該從金錢價值的角度來考慮。
The other example will be how we evaluate opportunity based on the potential benefit by given up from choosing one alternative over another. In managerial accounting term, a dollar can be exchanged as a dollar in the condition of value however cognitive bias based on mental accounting suggest otherwise which mean a dollar with the right opportunity it may be worth more or less. As opportunity doesn't indicate all good and bad.The relativity bias occurs because people seldom make choices in absolute terms (Ariely, 2008)
Another example regarding the opportunity cost will be shown that people do not always use the incremental analysis method when comparing options. The opportunity to get something free tend to overshadow rational thought. One of the main strategies has been using over a decade is the freebie method, a replacement with a price change from $60 to $30 has a marginal profit of $30 whereas an alternative with a price change from $30 to a free good has a marginal gain of $30. The incremental analysis recommends the first option, but the enchanting attraction to get something free leads to the buyer a cognitive misunderstanding of taking the second option as it would be the best option available.
關于機會成本的另一個例子將表明，人們在比較選項時并不總是使用增量分析方法。獲得免費東西的機會往往會讓理性思考黯然失色。十多年來使用的主要策略之一是免費方法，價格從60美元變化到30美元的替代品邊際利潤為30美元，而價格從30美元變化到免費商品的替代品邊際利潤為30美元。增量分析推薦了第一種選擇，但免費的誘人吸引力導致買家對選擇第二種選擇產生了認知上的誤解，因為它將是現有的最佳選擇。
3. Identify and discuss three factors that have influenced changes in the management accounting profession in the last 30 years.找出并討論在過去30年里影響管理會計職業變化的三個因素。
Globalisation has changed pretty much all the business sector of the manufacturing industry in all the country with an increase in competition and high-level manufacturing technology. According to (Kassim, M.Y Md-Mansur,, K. and Idris, S., 2003), globalisation begins in developing new technology and makes company open to greater competition. Globalisation required large companies to change to be on top of the market. Still, the influence on small and medium companies has made them not only to play among themselves with the larger international manufacturing organisation. Therefore, to sustain and keep on the competitive level, small- and medium-sized companies will need to find an alternative method to ensure that they can provide useful information for decision making and manage resources more efficiently. This definetly can be accomplished by using a new Management Accounting approach.
全球化幾乎改變了所有國家制造業的商業部門，競爭加劇，制造技術水平提高。根據(Kassim, M.Y Md-Mansur, K.和Idris, S.， 2003)，全球化始于開發新技術，并使公司面對更大的競爭。全球化要求大公司做出改變，以站在市場的頂端。盡管如此，對中小企業的影響，已使它們不僅與更大的國際制造組織相互競爭。因此，為了維持和保持競爭水平，中小企業將需要找到一種替代方法，以確保它們能夠為決策提供有用的信息，并更有效地管理資源。這完全可以通過使用一種新的管理會計方法來實現。
Operational involvement in term of technology, total quality management and just-in-time (Dean, J W (Jr), Snell, S.t A, 1996) reported that “for 30 years following World War II follow by Industrial Revolution the operational was neglect by upper management, and relegated to retract of day-to-day operations. Significant changes have happened in manufacturing. Just-in-time, total quality management and advanced manufacturing technology are the most well-known innovations in manufacturing models during the last 30 years . (Atkinson, Kaplan, 1999)contrast the new manufacturing model with offering mass production of standardised products that predominated throughout current economic trend. The changes may require management accounting systems to develop to not only support but to drive for excellence. With globalisation took place even more critical these days, many companies found that their traditional cost accounting measures were restraining the introduction of innovative processes and technologies. Measurement of profitability of each worker efficiency and machine utilisation helped the production of items in advance of when they are required. However, it contrasted with the goals of improved quality and the perspective of customers services of increased throughput and reductions in defects, waste and working capital. Measurement systems need to emerge to support efforts to increase not only productivity but the quality, move to JIT and computer-integrated production systems, and help the company gain competitive advantage.
The purpose of managerial accounting is to provide up-to-date data to support management made crucial economic decisions. We should encourage users to aim and endeavour for organisational development, failure to rely on suitable accounting information may give top management incompetent resource to manage an organisation in the result of a gradual decline in organisational performance.
4. Discuss the notion of corporate social responsibility and management accounting as a means of facilitating informed decision making.討論企業社會責任的概念和管理會計作為一種促進知情決策的手段。
CSR established for Company to voluntary integration of social and environmental concerns into business operations and their interaction with stakeholders (Commission, 2002) said that the definition of CSR consists of five extensions, which including the Vision, accountability, community relations, marketplace, and workplace.
“企業社會責任”是為“公司”設立的，旨在自愿將社會及環境問題納入業務運作，并與利益相關者互動(委員會，2002年)表示，“企業社會責任”的定義包括五個范疇，包括愿景、責任、社區關系、市場及工作場所。
The Vision, for example, includes CSR conceptual development, codes and value within the organization.
Accountability includes transparency in communication and financial reporting.
Community relations include partnerships with different stakeholders, such as customers, suppliers, etc.
Marketplace includes the relationship between CSR and core business processes such as sales, purchasing, etc.
The workplace includes human rights and labour practices within the organization.
We understand that Corporate governance undeniably connected with social responsibility performance with good corporate governance; it commences to excellent social responsibility enforcement.
我們理解，良好的公司治理與社會責任績效有著不可否認的聯系;從優秀的社會責任執行開始。
Many prior studies (Cochran, R. and Wood, R, 1984); (Griffin, J.J. and Mahon, 1997) (Cochran, R. and Wood, R, 1984) suggest specific connection between financial performance and corporate responsibility it significant indicate positive association exists between CSR and financial performance. Some CSR studies analyze the relation between CSR and other firm attributes. (Dhaliwal, D. , Radhakrishnan, S. , Tsang, A. and Yang, Y., 2012)find firms with preferred CSR execution will obtain significant favourable internal analyst coverage within the Company itself and achieve much lower errors. It also has less economical analyst forecast error. (Kassim, M.Y Md-Mansur,, K. and Idris, S., 2003) provide a statement to show a positive relation between CSR and earnings quality within the organization, suggesting that socially responsible firms usually have higher earnings quality. In summary, the above CSR studies indicate that engaging in CSR activities may bring a significant benefit in term of top management decision making either in acquire a new business model or decide on a day to day operation.
Back in 1987 in New Zealand, there are several listed companies reported their undeniable substantial financial profit; it was back when the audit wasn't compulsory carried by certified audit personnel. However, after several years people from the private party realized these profits weren't generated as it was provided from the financial report due to the incident. Some of the listed New Zealand companies perished because they could not meet their debt as they become due and also unable to comply with the rules of ethics. One of the notable mentions will be South Canterbury Finance, although, global financial crisis accented some of these problems, but had not caused South Canterbury Finance's collapse. Back in 1987 October 20 stock market crash wasn't just affecting New Zealand. Still, it hit it harder than anywhere else in the world with such crashes may have only appeared to happen periodically throughout the world. Again, we all believe that as of social responsibility, amalgamate with accounting practices should prevent such collapses and also given the Company a piece of better information on managing any risk and opportunity.
早在1987年，新西蘭就有幾家上市公司報告了他們不可否認的巨額財務利潤;那時候審計還不是強制由注冊審計人員進行的。然而，幾年后，私人方的人意識到這些利潤并沒有產生，因為它是由于事件從財務報告中提供的。一些新西蘭上市公司之所以倒閉，是因為它們無法償還到期債務，也無法遵守道德準則。其中值得注意的是南坎特伯雷金融，盡管全球金融危機加重了這些問題，但并沒有導致南坎特伯雷金融的崩潰。1987年10月20日的股市崩盤不僅影響了新西蘭。盡管如此，它對中國的沖擊比世界上其他任何地方都要大。在全球范圍內，此類崩盤似乎只是周期性地發生。再次重申，我們都認為，作為社會責任，與會計慣例的合并應能防止此類崩潰，并讓公司在管理任何風險和機會方面獲得更好的信息。
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