文档介绍：Performance Management
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Harvard University Survey
27%
no objective
60%
obscure objective
10%
clear but short-term objective
3%
clear and long-term objective
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Findings
3% → Elite
10% → Upper Middle class
60% → Lower Middle class
27% → Complainer
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Success = STAR
Situation
Target
Action
Return
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Overview
Introductions
Introduction to managerial accounting
Corse Overview
Course Outline
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Introduction to managerial accounting
What is accounting?
What is managerial accounting?
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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
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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.
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USERS AND USES OF ACCOUNTING
Marketing managers
Production supervisors
Finance directors
Company officers
Investors
Creditors
Tax authorities
Regulatory agencies
Customers
Labor unions
Internal Users
External Users
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Financial accounting is the field of accounting that provides economic and financial information for investors, creditors, and other external users.
WHAT IS FINANCIAL ACCOUNTING?
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