Managerial Accounting: An Overview

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Managerial Accounting: An Overview by Mind Map: Managerial Accounting: An Overview

1. Managerial Accounting Activities

1.1. Marketing management majors

1.2. Human resources management majors

1.3. Operations management majors

2. Strategic Management Skills

2.1. A strategy is a "game plan" that enables a company to attract a customers by distinguishing itself from competitors

2.1.1. the focal point of a company's strategy should be its target customers

3. Customer value propositions

3.1. Customer Intimacy Strategy

3.1.1. understand and respond to individual customer needs

3.2. Operational Excellence Strategy

3.2.1. deliver products and services faster, more conveniently and at lower prices

3.3. Product Leadership Strategy

3.3.1. offer higher quality products

4. Process Management

4.1. a business processs is a series of steps that are followed in order to carry out some task in a business

4.1.1. business functions making up the value chain

4.1.1.1. R&D

4.1.1.2. Product Design

4.1.1.3. Manufacturing

4.1.1.4. Marketing

4.1.1.5. Distribution

4.1.1.6. Customer Service

5. Theory of Constraints

5.1. 1. Identify the weakest link

5.1.1. 2. Allow the weakest link to set the tempo

5.1.1.1. 3. Focus on improving the weakest link

5.1.1.1.1. 4. Recognize that the weakest link is stronger

5.2. A constraint (also called a bottleneck) is anything that prevents you from getting more of what you want

5.2.1. the constraint in a system is determined by the step that has the smallest capacity

5.2.1.1. the goal is to manage the constraints with the intent of generating more business rather than cutting the workforce

6. Leadership Skills

6.1. Six Skills of an Effective Leader

6.1.1. Technical competence

6.1.2. High integrity

6.1.3. Understand how to implement organizational change

6.1.4. Strong communication skills

6.1.5. Capable of motivating and mentoring other people

6.1.6. Effectively manage team-based decision processes

7. IMA Guidelines for Ethical Behaviour

7.1. Competence

7.2. Confidentiality

7.3. Integrity

8. Financial and Managerial Accounting: Seven Keys Differences

8.1. users

8.2. time focus

8.3. verifiability versus relevance

8.4. precision versus timeliness

8.5. subject

8.6. rules

8.7. requirement

9. Work of Management

9.1. planning

9.1.1. establish goals

9.1.1.1. specify how goals will be achieved

9.1.1.1.1. develop budgets

9.2. controlling

9.2.1. the control function gathers feedback to ensure that plans are being followed

9.2.1.1. feedback in the form of performance reports that compare actual results with the budget are an essential part of the control function

9.3. decision making

9.3.1. Decision making involves making a selection among competing alternatives

9.3.1.1. what should we be selling?

9.3.1.2. who should we be serving?

9.3.1.3. how should we execute?

10. Enterprise Risk Management

10.1. a process used by a company to proactively identify and manage risk

11. Lean production or Just-In-Time production

11.1. customer places an order

11.1.1. create production order

11.1.1.1. generate component requirements

11.1.1.1.1. components are ordered

11.2. Traditional Manufacturing

11.2.1. produce goods in anticipation of sales

11.2.1.1. store inventory

11.2.1.1.1. make sales from finished goods inventory

12. Measurement Skills

12.1. a good manager complements an understanding of strategy, risks, and business processes with data-driven

12.1.1. primary purpose is to teach measurement skills that managers use to support planning, controlling, and decision-making activities

13. Why Have Ethical Standards?

13.1. Ethical standards in business are essential for a smooth functioning economy

13.1.1. Without ethical standards in business, the economy, and all of us who depend on it for jobs, goods, and services would suffer

13.1.1.1. Abandoning ethical standards in business would lead to a lower quality of life with less desirable goods and services at higher prices

14. Corporate Social Responsibility

14.1. CSR is a concept whereby organizations consider the needs of all stakeholders when making decisions

14.1.1. customers

14.1.2. employees

14.1.3. suppliers

14.1.4. communities

14.1.5. stockholders

14.1.6. environmental & human rights advocates