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 Management Performance Management 吴文莉 Email : ******@. 2017-1-12 2017-1-12 1 华中科技大学管理学院 2017-1-12 2017-1-12 Harvard University Survey Harvard University Survey 27% no objective 60% obscure objective 10% clear but short-term objective 3% clear and long-term objective 2 2 华中科技大学管理学院 2017-1-12 2017-1-12 Findings Findings ? 3% → Elite ? 10% → Upper Middle class ? 60% → Lower Middle class ? 27% → Complainer ? 3% → Elite ? 10% → Upper Middle class ? 60% → Lower Middle class ? 27% → Complainer 3 3 华中科技大学管理学院 2017-1-12 2017-1-12 ess = STAR ess = STAR S ituation T arget A ction R eturn S ituation T arget A ction R eturn 4 4 华中科技大学管理学院 2017-1-12 2017-1-12 Overview Overview ? Introductions ? Introduction to managerial accounting ? Corse Overview ? Course Outline ? Introductions ? Introduction to managerial accounting ? Corse Overview ? Course Outline 5 5 华中科技大学管理学院 2017-1-12 2017-1-12 Introduction to managerial accounting Introduction to managerial accounting What is accounting? What is managerial accounting? What is accounting? What is managerial accounting? 6 6 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 Activities Users Accountants Information 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 ? Measuring ? Communicating ? Economic information. ? To make decisions . 华中科技大学管理学院 2017-1-12 2017-1-12 USERS AND USES OF ACCOUNTING USERS AND USES OF ACCOUNTING Marketing managers Production supervisors Finance pany officers Investors Creditors Tax authorities Regulatory agencies Customers Labor unions Internal Users External Users 9 9 华中科技大学管理学院 2017-1-12 2017-1-12 Financial accounting is the field of accounting that provides economic and financial information for investors, creditors, and other external users. Financial accounting