Principles of Managerial Accounting · 免费预览

重塑管理会计的趋势

可持续发展报告、精益运营、大数据分析以及不断演进的技术,正在改变管理者所衡量的内容:从纯粹的财务结果,转向财务与非财务相结合的整体业绩图景。

1. A widening measurement lens

A widening measurement lens

2. Sustainability and triple bottom line

Sustainability and triple bottom line

3. Lean operations and quality cost

Lean operations and quality cost

4. Big data, analytics, and the accountant's evolving identity

Big data, analytics, and the accountant's evolving identity

5. Triple bottom line

What does the triple bottom line add to managerial measurement?

6. Lean waste categories

Which lean waste does just-in-time inventory primarily attack?

7. Quality cost insight

What does quality cost measurement typically reveal?

8. Analytics skill shift

What does automation of data gathering do to the managerial accountant's role?

9. Lean waste count

Lean traditionally names seven or eight wastes, including overproduction, waiting, transport, inventory, motion, defects, and unused talent. Give the traditional count as a number.

10. JIT full name

Give the three-letter abbreviation for the inventory approach that receives materials just as production needs them.

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