TAILIEUCHUNG - Lecture Managerial accounting (6th edition): Chapter 14 - Jiambalvo

Chapter 14 - Analyzing financial statements: A managerial perspective. This chapter presents the following content: Why managers analyze financial statements; control of operations; assessment of vendors, customers, and other partners; horizontal and vertical analyses;. | 1 Slide 14-2 CHAPTER 14 Analyzing Financial Statements: A Managerial Perspective 2 Learning objective 1: Explain why managers analyze financial statements and perform horizontal and vertical analyses of the balance sheet and the income statement. Slide 14-3 Why Managers Analyze Financial Statements Managers analyze financial statements for a variety of reasons including: To control operations To assess the financial stability of vendors, customers, and other business partners To assess how their companies appear to investors and creditors 3 Slide 14-4 Control of Operations Managers analyze financial statements to gain insight into whether their goals have been achieved or plans implemented successfully Managers expect that a successful implementation of their plans will be reflected in financial information If financial information is inconsistent with a successful implementation an investigation will be launched Learning objective 1: Explain why managers analyze financial statements

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Analyzing financial statements
• Control of operations
• Balance sheet
• Income statement
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost