TAILIEUCHUNG - Management Accounting and Decision-Making

The SNA is a complex system, which follows a number of widely-accepted accounting conventions. These conventions ensure logical consistency across the different components of the accounts, guaranteeing that a given type of entry has the same meaning in all contexts and in all countries. This standardization is essential for the accounts to be a reliable source of comparable data about the economies of many different countries. At the same time, this standardization makes it difficult to change the SNA in order to introduce a quite different "product" like the goods and services provided by the environment. The difficulty arises primarily because most environmental goods and services are not traded. | Management Accounting and Decision-Making Management accounting writers tend to present management accounting as a loosely connected set of decision-making tools. Although the various textbooks on management accounting make no attempt to develop an integrated theory there is a high degree of consistency and standardization in methodology of presentation. In this chapter the concepts and assumptions which form the basis of management accounting will be formulated in a comprehensive management accounting decision model. The formulation of theory in terms of conceptual models is a common practice. Virtually all textbooks in business administration use some type of conceptual framework or model to integrate the fundamentals being presented. In economic theory there are conceptual models of the firm markets and the economy. In management courses there are models of organizational structure and managerial functions. In marketing there are models of marketing decision-making and channels of distribution. Even in financial accounting models of financial statements are used as a framework for teaching the fundamentals of basic financial accounting. The model A L C is very effective in conveying an understanding of accounting. Management accounting texts are based on a very specific model of the business enterprise. For example all texts assume that the business which is likely to use management accounting is a manufacturing business. Also there is unanimity in assuming that the behavior of variable costs within a relevant range tends to be linear. The consequence of assuming that variable costs vary directly with volume is a classification of cost into fixed and variable. A description of the managerial accounting perspective of management and the business enterprise will help put in focus the subject matter to be presented in later chapters. 16 CHAPTER TWO Management Accounting and Decision-Making The Management Accounting Perspective of the Business Enterprise The .

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