會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件

皆中廣m要植大群材會(huì)計(jì)制度設(shè)計(jì)同步王兵論寫(xiě)配套課件會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論皆中廣m要植大群材會(huì)計(jì)制度設(shè)計(jì)同步王兵論寫(xiě)配套課件會(huì)計(jì)制度設(shè)計(jì)王仲兵編寫(xiě)中央廣播電視大守出版社第一章會(huì)計(jì)制度設(shè)計(jì)概論第一節(jié)會(huì)計(jì)制度設(shè)計(jì)的含義與內(nèi)容第二節(jié)會(huì)計(jì)制度設(shè)計(jì)的程序與方法第三節(jié)會(huì)計(jì)制度的總體設(shè)計(jì)第四節(jié)會(huì)計(jì)制度總則的設(shè)計(jì)。皆中廣m要植大群材會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)1會(huì)計(jì)制度設(shè)計(jì)王仲兵編寫(xiě)中央廣播電視大守出版社會(huì)計(jì)制度設(shè)計(jì)2第一章會(huì)計(jì)制度設(shè)計(jì)概論第一節(jié)會(huì)計(jì)制度設(shè)計(jì)的含義與內(nèi)容第二節(jié)會(huì)計(jì)制度設(shè)計(jì)的程序與方法第三節(jié)會(huì)計(jì)制度的總體設(shè)計(jì)第四節(jié)會(huì)計(jì)制度總則的設(shè)計(jì)。第一章會(huì)計(jì)制度設(shè)計(jì)概論3(一)會(huì)計(jì)制度設(shè)計(jì)的范圍:P5-62、會(huì)計(jì)制度設(shè)計(jì)范圍的具體要求:P5會(huì)計(jì)具有核算、監(jiān)督及參與經(jīng)營(yíng)管理三項(xiàng)職能,其中核算是最基本職能。方面會(huì)計(jì)制度設(shè)計(jì)應(yīng)該圍繞會(huì)計(jì)職能的實(shí)現(xiàn)展開(kāi);(核心創(chuàng)造力)另一方面,企業(yè)會(huì)計(jì)主要是以會(huì)計(jì)要素形式按照特有的方式來(lái)核算企業(yè)業(yè)務(wù)活動(dòng)的,應(yīng)重視價(jià)值流與實(shí)物流的對(duì)應(yīng)(產(chǎn)生資產(chǎn)增值)參與經(jīng)營(yíng)管理職業(yè)合伙人(一)會(huì)計(jì)制度設(shè)計(jì)的范圍:P5-64價(jià)值流價(jià)值流是指從原材料轉(zhuǎn)變?yōu)槌善贰⒉⒔o它賦予價(jià)值的全部活動(dòng),包括從供應(yīng)商處購(gòu)買(mǎi)的原材料到達(dá)企業(yè),企業(yè)對(duì)其進(jìn)行加工后轉(zhuǎn)變?yōu)槌善吩俳桓犊蛻?hù)的全過(guò)程(即(1)現(xiàn)金流全過(guò)程),企業(yè)內(nèi)以及企業(yè)與供應(yīng)商、客戶(hù)之間的信息溝通形成的(2)信息流也是價(jià)值流的一部分個(gè)完整的價(jià)值流包括增值和非増值活動(dòng),如供應(yīng)鏈成員間的溝通,物料的運(yùn)輸,生產(chǎn)計(jì)劃的制定和安排以及從原材料到產(chǎn)品的物質(zhì)轉(zhuǎn)換過(guò)程等價(jià)值流5價(jià)值流生產(chǎn)控Desmond母日姆接c00分鐘L=0:10099值葉=169價(jià)值流62、會(huì)計(jì)制度設(shè)計(jì)范圍的具體要求:P5會(huì)計(jì)制度設(shè)計(jì)范圍的具體要求:2、會(huì)計(jì)制度設(shè)計(jì)范圍的具體要求:P572、會(huì)計(jì)制度設(shè)計(jì)范圍的具體要求:P5(1)會(huì)計(jì)制度設(shè)計(jì)的層次性:P5會(huì)計(jì)活動(dòng)是反映經(jīng)營(yíng)活動(dòng)的,經(jīng)營(yíng)活動(dòng)可分為戰(zhàn)略性、策略性和經(jīng)營(yíng)性三個(gè)層面。因此,會(huì)計(jì)制度在形式上也包括了相應(yīng)的三個(gè)層面,其中:(a)以經(jīng)營(yíng)層面為基礎(chǔ),構(gòu)成了會(huì)計(jì)制度設(shè)計(jì)范圍的主體,即傳統(tǒng)會(huì)計(jì)制度。(b)其他兩個(gè)層面體系為特定會(huì)計(jì)制度,比如戰(zhàn)略成本管理會(huì)計(jì)制度。2、會(huì)計(jì)制度設(shè)計(jì)范圍的具體要求:P58戰(zhàn)略成本會(huì)計(jì)指會(huì)計(jì)人員運(yùn)用專(zhuān)門(mén)方法提供企業(yè)本身及其競(jìng)爭(zhēng)對(duì)手的分析資料,幫助管理者形成和評(píng)價(jià)企業(yè)戰(zhàn)略,從而創(chuàng)造競(jìng)爭(zhēng)優(yōu)勢(shì),以達(dá)到企業(yè)有效地適應(yīng)外部持續(xù)變化的環(huán)境的目的戰(zhàn)略成本會(huì)計(jì)的首要任務(wù)是關(guān)注成本戰(zhàn)略空間、過(guò)程、業(yè)績(jī),可表述為不同戰(zhàn)略選擇下如何組織成本會(huì)計(jì)。即將成本信息貫穿于戰(zhàn)略管理的整個(gè)循環(huán)過(guò)程之中,通過(guò)對(duì)公司成本結(jié)構(gòu)、成本行為的全面了解、控制與改善,尋求長(zhǎng)久的競(jìng)爭(zhēng)優(yōu)勢(shì)。簡(jiǎn)言之,戰(zhàn)略成本會(huì)計(jì)是企業(yè)為了獲得和保持長(zhǎng)期的競(jìng)爭(zhēng)優(yōu)勢(shì)而進(jìn)行的成本分析與管理,其目的是為了適應(yīng)企業(yè)越來(lái)越復(fù)雜多變的生存和競(jìng)爭(zhēng)環(huán)境,幫助企業(yè)確立競(jìng)爭(zhēng)戰(zhàn)略,并采取與企業(yè)競(jìng)爭(zhēng)戰(zhàn)略相配合的成本理制度、成本管理方法,使企業(yè)立足于不敗之地。成本優(yōu)勢(shì)是戰(zhàn)略成本分析和管理的核心,而傳統(tǒng)的成本管理更多的是要實(shí)現(xiàn)“降低成本不難看出,低成本圖成本優(yōu)勢(shì)”是兩個(gè)有著不同內(nèi)涵的概念有省本質(zhì)的區(qū)戰(zhàn)略成本會(huì)計(jì)92、會(huì)計(jì)制度設(shè)計(jì)范圍的具體要求:P5(2)會(huì)計(jì)制度設(shè)計(jì)的全面性:P5會(huì)計(jì)系統(tǒng)提供的會(huì)計(jì)信息要滿(mǎn)足企業(yè)多方面需求,不僅要反映納入會(huì)計(jì)核算系統(tǒng)的會(huì)計(jì)信息,也要反映企業(yè)特殊要求的會(huì)計(jì)信息。比如應(yīng)對(duì)國(guó)際反傾銷(xiāo)而設(shè)計(jì)的會(huì)計(jì)信息處理程序2、會(huì)計(jì)制度設(shè)計(jì)范圍的具體要求:P510會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件11會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件12會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件13會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件14會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件15會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件16會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件17會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件18會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件19會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件20會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件21會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件22會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件23會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件24會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件25會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件26會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件27會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件28會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件29會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件30會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件31會(huì)計(jì)制度設(shè)計(jì)(王仲兵編寫(xiě))-1b會(huì)計(jì)制度設(shè)計(jì)概論課件32會(huì)計(jì)制