会计 Essay范文：Management Accounting and Decision Making

本文是会计专业的留学生Essay范例，题目是“Management Accounting and Decision Making（管理会计与决策）”,财务会计涉及到向企业或组织以外的人报告该企业或组织的总体结果。财务会计必须向那些陌生人提供一份财务报告，其中总结了企业的盈利能力，列出了企业的资源和义务。没有可靠的沟通业务的财务状况，一个公司不能说服陌生人投资的结果，市场扩张或使用资金的其他资源。财务会计包括资产负债表和损益表两种报告。资产负债表是组织资产、负债和损益表的清单，它报告公司赚多少钱。外部用户利用该信息考虑向该公司贷款或投资;我们需要一份它赚了多少钱的报告。资产负债表和损益表的明细是企业提供给外部人员的汇总报告，以便外部人员可以决定是否值得对公司进行投资、贷款或信贷。

1. How does management accounting differ from financial accounting?管理会计与财务会计有何不同?

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)

我们利用内部信息来关注管理会计。管理会计是一组数据，作为详细的，私人信息，用于内部的日常决策。产品成本核算是管理会计的一部分，盈亏平衡分析被广泛用于决定公司是否支持。预算也是管理会计的一部分。例如，现金预算可以让公司提前知道，有时是提前几个月知道何时会出现现金短缺。如果公司准备了现金预算，那么现金短缺的问题就可以提前解决。绩效评估也是管理会计的一部分。公司需要一个适当的系统来收集数据，以评估不同的员工、不同的产品和公司的各种流程。内部决策还包括收集数据以做出长期决策，这被称为资本预算，是管理会计的重要组成部分。管理会计还包括做出特定的决定，比如是否接受一个特殊的订单，是否放弃一条生产线，或者是否外包生产。有各种可能性。产品成本、盈亏平衡分析、预算、绩效评估措施、长期资本预算、外包决策，这些都是利用管理会计数据做出的内部决策。(查尔斯·t·霍恩格林·加里尔，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. 用一个例子来说明认知偏差的概念及其与管理会计和决策的联系。

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.

管理会计大量借鉴了理性的经济原则。(卡尼曼,2011)

一个很好的例子是回到课堂上我们的讲师会讨论沉没成本。理性思维倾向于忽略沉没成本，因为这种费用的发生与决策选择无关。(Arkes, 1985)将心理会计偏差与一种可预测的不符合逻辑的偏差联系起来，以将沉没成本视为相关的。一个典型的例子是一个想法，你必须参加一个活动，你提前买了票，甚至机票，你提前有一个计划。理性的反应将被认为是购买门票作为沉没成本，只去参加活动:如果这是最好的时间浪费方式。去或不去一场游戏的理性决定甚至不应该从金钱价值的角度来考虑。

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.

关于机会成本的另一个例子将表明，人们在比较选项时并不总是使用增量分析方法。获得免费东西的机会往往会让理性思考黯然失色。十多年来使用的主要策略之一是免费方法，价格从60美元变化到30美元的替代品边际利润为30美元，而价格从30美元变化到免费商品的替代品边际利润为30美元。增量分析推荐了第一种选择，但免费的诱人吸引力导致买家对选择第二种选择产生了认知上的误解，因为它将是现有的最佳选择。

3. Identify and discuss three factors that have influenced changes in the management accounting profession in the last 30 years.找出并讨论在过去30年里影响管理会计职业变化的三个因素。

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.

全球化几乎改变了所有国家制造业的商业部门，竞争加剧，制造技术水平提高。根据(Kassim, M.Y Md-Mansur, K.和Idris, S.， 2003)，全球化始于开发新技术，并使公司面对更大的竞争。全球化要求大公司做出改变，以站在市场的顶端。尽管如此，对中小企业的影响，已使它们不仅与更大的国际制造组织相互竞争。因此，为了维持和保持竞争水平，中小企业将需要找到一种替代方法，以确保它们能够为决策提供有用的信息，并更有效地管理资源。这完全可以通过使用一种新的管理会计方法来实现。

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.讨论企业社会责任的概念和管理会计作为一种促进知情决策的手段。

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.

“企业社会责任”是为“公司”设立的，旨在自愿将社会及环境问题纳入业务运作，并与利益相关者互动(委员会，2002年)表示，“企业社会责任”的定义包括五个范畴，包括愿景、责任、社区关系、市场及工作场所。

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.

我们理解，良好的公司治理与社会责任绩效有着不可否认的联系;从优秀的社会责任执行开始。

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，新西兰就有几家上市公司报告了他们不可否认的巨额财务利润;那时候审计还不是强制由注册审计人员进行的。然而，几年后，私人方的人意识到这些利润并没有产生，因为它是由于事件从财务报告中提供的。一些新西兰上市公司之所以倒闭，是因为它们无法偿还到期债务，也无法遵守道德准则。其中值得注意的是南坎特伯雷金融，尽管全球金融危机加重了这些问题，但并没有导致南坎特伯雷金融的崩溃。1987年10月20日的股市崩盘不仅影响了新西兰。尽管如此，它对中国的冲击比世界上其他任何地方都要大。在全球范围内，此类崩盘似乎只是周期性地发生。再次重申，我们都认为，作为社会责任，与会计惯例的合并应能防止此类崩溃，并让公司在管理任何风险和机会方面获得更好的信息。

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