文档介绍：华中科技大学管理学院华中科技大学管理学院Performance ManagementPerformance Management吴文莉Email:******@-11-62016-11-61华中科技大学管理学院2016-11-62016-11-6Harvard University SurveyHarvard University Survey27%no objective60%obscure objective10%clear but short-term objective3%clear and long-term objective22华中科技大学管理学院2016-11-62016-11-6FindingsFindings?3% → Elite?10% → Upper Middle class?60% → Lower Middle class?27% → Complainer?3% → Elite?10% → Upper Middle class?60% → Lower Middle class?27% → Complainer33华中科技大学管理学院2016-11-62016-11-ess = ess = STARSituationTargetActionReturnSituationTargetActionReturn44华中科技大学管理学院2016-11-62016-11-6OverviewOverview?Introductions ?Introduction to managerial accounting ?Corse Overview ?Course Outline?Introductions ?Introduction to managerial accounting ?Corse Overview ?Course Outline55华中科技大学管理学院2016-11-62016-11-6Introduction to managerial accounting Introduction to managerial accounting What is accounting?What is managerial accounting?What is accounting?What is managerial accounting?66华中科技大学管理学院分部销售经理广告部主任销售副总经理业绩考核职工雇佣人事副总经理制造副总经理主任设计师研究室主任工程副总经理财务主任主计长财务副总经理总经理董事会铸造锻压金工焊接与装配最后加工生产厂长收料与仓库检验生产控制生产计划维修采购工厂服务部门(参谋职能)生产部门注:虚线表示参谋职能制造公司的组织系统图华中科技大学管理学院What is accounting?What is accounting?Business ountantsInformation会计信息的使用与股东和管理层之间的委托代理关系相生相伴?Process of:?Identifying?municating?Economic information.?To make -11-62016-11-6USERS AND USES OF ACCOUNTINGUSERS AND USES OF ACCOUNTINGMarketing managersProduction supervisorsFinance pany officersInvestorsCreditorsTax authoritiesRegulatory agenciesCustomersLabor unionsInternal UsersExternal Users99华中科技大学管理学院2016-11-62016-11-6Financial accounting is the field of accounting that provides economic and financial information for investors, creditors, and other external accounting is the field of accounting that provides economic and financial information for investors, creditors, and other external IS FINANCIAL ACCOUNTING?WHAT IS FINANCIAL ACCOUNTING?1010