Management Accounting Notes

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Management accounting
2 of 271 04/11/2010 7:50 PM

A
D
V
A
LESSON 1: N
C
E
INTRODUCTION TO MANAGEMENT ACCOUNTING D
M
A
N
Learning objectives involved in strategic planning, e.g. the setting of objectives A
G
A fter studying this chapter you should be able to
and the formulation of policy. The forecasting process will E
M
involve accounting for uncertainty (risk) via statistical tech- E
• E x plain terms such as management accounting, cost accounting, and N
niques, such as probability, etc. T
financial accounting
4. Communications: If the management accounting system is A
• E x plain the main features of management accounting C
to be really effective it is essential that it goes hand in hand C
O
• D ifferentiate between management accounting and financial accounting with a good, sound, reliable and efficient communication U
N
Introduction system. Such a system should communicate clearly by
Managers use management accounting information to choose providing information in a form, which the user, i.e.
strategy to communicate it and to determine how best to managers and their subordinates, can easily understand
implement it. They use management accounting information to (reports, statements, tabulations, graphs and charts).
coordinate their decisions about designing, producing and However, great care should be taken to ensure that managers
marketing a product or service do not suffer from ‘information overload’, i.e. having too
much information much of which they could well do
What is Management Accounting? without.
Management accounting is very closely linked to cost accounting;
5. Systems: The management accounting department/ section
so closely, in fact, that it is difficult to say where cost accounting
will also be actively involved with the design of cost control
ends and where management accounting begins. Cost account-
systems and financial reporting systems.
ing simply aims to measure the performance of departments,
goods and services. However, management accounting is much, 6. Flexibility: Management accounting should be flexible
much more and involves: enough to respond quickly to changes in the environment in
which the company/ organization operates. Where necessary
1 The provision or information for management : Indeed,
information/ systems should be amended/ modified. Thus,
the role of the management accountant could well be
there is a need for the management accounting section/
described as that of an ‘information manager’. The
department to be involved with the monitoring of the
information generated should be designed to assist
environment on a continuing basis.
management, to control business operations and to help
management with decision-making. In fulfilling this role the 7. An appreciation of other business functions: Those who
management accounting department/ section must consult provide management accounting information need to
with the users of the information, i.e. management, to understand the role played by the other business functions.
assess its needs in terms of precisely what information is In addition to communi-cating effectively with other
required and when, etc. The aim is, to provide management business functions, they also need to secure their cooperation
with a flow of relevant information, e.g. reports, statements, and coordination, e.g. the budget preparation process relies
spreadsheets, etc. as and when required. A frequent flow of on the existence of good communica-tions, cooperation and
information (weekly or monthly) should enable coordination.
management to respond to emerging problems/ situations
as soon as possible. The early detection of problems means
earlier solutions & early action.
1 / 197
2. Advising management : A key part of management
accounting is to advise management about the economic
consequences and implications of its (proposed) decisions
and alternative course of action. In particular, this advice External environment
should answer a frequently overlooked question: What
happens if things go wrong? (If interest rates go up? Or if
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A 9. Gate keeping : The management accounting department/ stores information in a way that allows managers to access the
D
V section sits at a very important information junction (see information that each needs.
A
N Figure 1.1). This gate keeping position places the Management accounting and financial accounting have different
C
E management accounting section in a position of power; it goals. Management accounting measures and reports financial
D
has access to (can send information to and from) and non-financial information that helps man-agers make
M
A management and subordinates, and communicates with and decisions to fulfill the goals of an organization. Managers use
N receives a certain amount of information from the external
A management accounting information to choose, communicate,
G environment. Its power arises because it can control the flow and implement strategy. They also use management accounting
E
of
M information upwards to management - or downwards to information to coordinate product design, production, and
E subor-dinates. -
N marketing decisions. Management accounting focuses on
T
A 10. Limitations : Although management accounting can, and internal reporting.
C does, provide a lot of useful information, it must be
C Financial accounting focuses on reposing to external parties.
O stressed that management accounting is not an exact science.
U It measures and records business transactions and provides
AN vast amount of the information generated depends upon financial statements that are based on gener-ally accepted
T
subjective judgment, e.g. the assessment of qualitative
IN accounting principles (GAAP). Managers are responsible for the
factors
G or assumptions about the business environment. financial statements issued to investors, government regulators,
Management accounting is not the be all and end all of and other parties outside the orga-nization. Executive compen-
decision-making, it is just one of the tools which can help sation is often directly affected by the numbers in these
management to make more informed decisions. finan-cial statements. It is not difficult to see that managers are
11.Being the servant : Finally, having established that interested in both management accounting and financial
management accounting is a tool, it must be emphasized accounting.
that it is there to serve the needs of management. Cost accounting provides information for management
M a n a g e n t A c c o u n t i n g ,F i n a n c i a l accounting and financial accounting. Cost accounting measures
Accounting,andCostAccounting and reports financial and no financial informa-tion relating to
Accounting systems take economic events and transitions that the cost of acquiring or utilizing resources in an organization.
have occurred and process the data in those transactions into Cost accounting includes those parts of both management
information that is helpful to managers and other users, such as accounting and financial accounting in which cost information is
sales representatives and production supervisors. Processing any collected or analyzed.
economic transaction entails collecting, categorizing, summariz- The internal reporting-external reporting distinction just
ing, and analyzing. For example, costs are collected by cost mentioned is only one of several significant differences
categories (materials, labor, and shipping); summa-rized to between-management accounting and financial accounting.
determine total costs by month, quarter, or year; and analyzed Other distinctions include management accounting’s emphasis
to evaluate how, costs have changed relative to revenues, say, on the future-that’s bud-geting-and management accounting’s
from one period to the next. Accounting systems provide emphasis on influencing the behavior of man-agers and
information such as financial statements (the income statement, employees. Another distinction is that management accounting
bal-ance sheet, and statement of cash flows) and performance is not nearly as restricted by GAAP as is financial accounting. For
reports (such as the cost of operating a plant or providing a example, managers may charge interest on owners’ capital to
service). Managers use accounting information (a) to administer help judge a division’s performance, even though such a charge
each of the activity or functional areas for which they are is not allowable under GAAP.
responsible and (b) to coordinate those activities or functions
Reports such as balance sheets, income statements, and
within the framework of the organization as a whole.
statements of cash flow are common to both management
1 / 197
Individual managers often require the information in an accounting and financial accounting. Most companies adhere to,
Sections notaccounting
available system to be presented or reported differently. or only mildly depart from, GAAP for their basic internal
Consider, for example, sales order information. A sales manager financial statements. Why? Because accrual accounting provides a
Management may beaccounting
interested in the total dollar amount of sales to uniform way to measure an organization’s financial performance
determine the commissions to be paid. A distribution manager for internal and external purposes. However, management
may be interested in the sales order quantities by geographic accounting is more wide-ranging than financial accounting’s
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Cost Management and Accounting Systems information needs are relatively well known because the A
D
The term cost management is widely used in businesses today. controller’s office solicits these needs in designing or revising V
A
Unfortunately, there is no uniform definition. We use cost the management accounting system. N
management to describe the approaches and activities of C
4. Underlying Structure- Financial accounting is built around E
managers in short-run and long run planning and control D
one fundamental equation: Assets= Liabilities + Owners’ M
decisions that increase value for customers and lower costs of Equity. In manage-ment accounting, there are three types of A
products and services. For example, managers make deci-sions N
accounting, each with its own set of principles. A
regarding the amount and kind of material being used, changes G
5. Source of Principles- Financial accounting information E
of plant processes, and changes in product designs. Informa- M
must be reported in accordance with generally accepted E
tion from accounting systems helps managers make such N
accounting principles (GAAP). Outside users need assurance
decisions, but the information and the accounting systems T
that the financial statements are prepared in accordance with a A
themselves are not cost management. C
mutually understood set of ground rules; otherwise, they C
Cost management has a broad focus. For example, it includes- O
cannot understand what the numbers mean. GAAP pro-vide U
but is not confined to-the continuous reduction of costs. The these common ground rules. N
planning and control of costs is usually inex-tricably linked with
An organization’s management, by contrast, can employ
revenue and profit planning. For instance, to enhance revenues
whatever accounting rules it finds most useful for its own
and profits, managers often deliberately incur additional costs
purposes. Thus, in manage-ment accounting, there may be
for advertising and product modifications.
information on unfilled sales orders, even though these are
Cost management is not practiced in isolation. It’s an integral not financial accounting transactions; fixed assets may be
part of general man-agement strategies and their implementa- stated at current values rather than historical cost; certain
tion. Examples include programs that enhance customer production overhead costs may be omitted from inventories;
satisfaction and quality, as well as programs that promote or revenues may be recorded before they are realized-even
“blockbuster” new- product development. though each of these concepts is inconsistent with GAAP.
Distinction Between Management Accounting and Rather than asking whether it conforms to GAAP, the basic
Fin a n cia l Acco u n t in g question in management accounting is the pragmatic one: Is
the information useful?
The 12 principal differences between management and financial
ac-counting are described here. 6. Time Orientation - Financial accounting records and reports
the financial history of an organization. Entries are made in
1. N ecessity- Financial accounting must be done. Enough
the accounts only after transactions have occurred. Although
effort must be expended to collect data in acceptable form
financial accounting informa-tion is used as a basis, for
and with an acceptable degree of accuracy to meet the
making future plans, the information itself is historical.
requirements of the Financial Accounting Standards Board
Management accounting includes, in its formal structure,
(FASB) and other outside parties, whether or not the
numbers that represent estimates and plans for the future as
management regards this information as useful.
well as informa-tion about the past. The objective of
Management accounting, by contrast, is entirely optional, no
financial accounting is to “tell it like it was,” not like it will be.
outside agencies specify what must be done or indeed that
anything need be done. Because it is optional, there is no 7. Information Content - The financial statements that are the
point in collect-ing a piece of ( management accounting end product of financial accounting include primarily
information unless its value to management’s believed to monetary information. Management accounting reports deal
exceed the cost of collecting it. with no monetary as well as mone-tary information. These
reports show quantities of material as well as its monetary
2. Purpose- The purpose of financial accounting is to produce
cost, number of employees and hours worked as well as
1 / 197
finan-cial statements for outside users. When the statements
labour costs, units of products sold as well as rupee
have been pro-duced, this purpose has been accomplished.
Sections not available amounts of revenue, and so on.
Management accounting in-formation, on the other hand, is
only a- means to an end, the end being the planning, 8. Information Precision - Management needs information
implementing, and controlling functions of management. rapidly and is often willing to sacrifice some precision in
order to gain speed in reporting. Thus, in management
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3. Users- forfinancial
The users of Freeaccounting information (other
accounting approximations are often as useful as, or even
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A reports on certain activities may be prepared weekly, daily, or- In terms of importance, management accountants ranked the
D
V in a few instances in real time. abilities and skills needed to succed as follows:
A
N 10.Report Timeliness - Because of the needs for precision and 1. Communication skills
C
E a review by outside auditors, plus the time requirements of
D 2. Ability to work on a team
M typesetting, finan-cial accounting reports are distributed
3. Analytical/ problem solving skill
A several weeks after the close of the ending December 31
N 4. Solid understanding of accounting
A generally are not received by shareholders until March or
G April. By contrast, because management accounting reports 5. Understanding of how a business functions
E
M
may contain information on which management needs to
E
6. Computer skills
N take prompt action, these reports are usually issued within a
T What changes in work activities are projected in the future for
A few days of the end of a month.
management accountants?
C
C11. Report Entity- Financial statements describe the Projected to become more important are.
O
Uorganization as a whole. Although companies that do • Internal consulting
N
business in several industries are required to report revenues
T
andINincome for each industry, these are large segments of the • Process improvement
wholeGenterprise. Management accounting, by contrast • Long-term strategic planning
focuses, mainly on relatively small parts of the entity that is, • Performing financial and accounting analysis
on individ-ual products, individual activities, or individual
• Computer system and operation
divisions, departments and other responsibility centers. As
we shall see, the necessity for divid-ing the total costs of an Projected to become less important are
organization among these individual parts creates important • Accounting systems and financial reporting
problems in management accounting that do not exist in • Consolidation
finan-cial accounting.
• Managing the accounting/ finance function
12.Liability Potential- Although it happens infrequently, a
• Accounting policy
company may be sued by its shareholders or creditors for
allegedly reporting mis-leading financial information in its • Short term budgeting
annual report. By contrast, as previously stated, management • Project accounting
accounting reports need not be in accord with GAAP and are
The increasing use of information technology in the future was
not public documents. Although a man-ager may be held
seen from the survey as helping management accountants
liable for some inappropriate action and management
spend a lower percentage of their time on data collection and
accounting information conceivably may have played some
financial statement preparation and a higher percentage on
role in has or her taking that action, it is the action itself, not
financial analysis.
the management account-ing documents, that gives rise to
The survey indicates a clear shift away from activities we
the liability.
traditionally think of as the core of the controller’s responsibili-
Surveys of Company Practice ties- managing the function, ensuring business controls, and
“A Day in the Life” of a Management Accountant planning and reporting- toward activities we think of as
What do management accountants do? The following table, business partnering- strategic planning, business leadership,
based on a survey of CMAs, shows the percentage of respon- analyzing and interpreting information, decision making,
dents who namd a particular work activity as in the top five process improvements, and performance evaluation.
work activity interms of time devoted to the activity. The following question-answer format summarizes the
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Accounting system and financial reporting 62% chapters learning objectives.
1. What information does cost accounting provide?
Sections notManaging
available the accounting function 42%
Internal consulting 42% Cost accounting measures and reports financial information
Short-term budgeting 37%
and other information related to the acquisition or
consumption of an organization’s resources. Cost
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Long-term for Free
strategic planning 25% accounting provides information to both management
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Management Accounting Notes

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